A development model of accounting system for community-based tourism in Thailand
Files
Issued Date
2018
Available Date
Copyright Date
Resource Type
Series
Edition
Language
eng
File Type
application/pdf
No. of Pages/File Size
227 leaves
ISBN
ISSN
eISSN
Other identifier(s)
b205841
Identifier(s)
Access Rights
Access Status
Rights
ผลงานนี้เผยแพร่ภายใต้ สัญญาอนุญาตครีเอทีฟคอมมอนส์แบบ แสดงที่มา-ไม่ใช้เพื่อการค้า-ไม่ดัดแปลง 4.0 (CC BY-NC-ND 4.0)
Rights Holder(s)
Physical Location
National Institute of Development Administration. Library and Information Center
Bibliographic Citation
Citation
Varintorn Viriyachaikul (2018). A development model of accounting system for community-based tourism in Thailand. Retrieved from: https://repository.nida.ac.th/handle/662723737/6465.
Title
A development model of accounting system for community-based tourism in Thailand
Alternative Title(s)
Author(s)
Editor(s)
Advisor(s)
Advisor's email
Contributor(s)
Contributor(s)
Abstract
This research uses mixed methods to investigate: 1) study the competencies of
Thai community-based tourism (CBT) accountants; 2) study the efficiency of the
current types of CBT accounting system in Thailand; 3) propose a development model
of CBT accounting system in Thailand. The researcher employed purposive sampling.
For the quantitative research, the sample group included 150 CBT accountants and
150 CBT executive committee members. The research instrument used was a
questionnaire which was distributed via post to 167 communities based tourism which
is on the list of registered communities of the Ministry of Tourism and Sports
database.For the qualitative research, the sample group included 15 CBT accountants
and 15 CBT executive committee members. The research instrument used was a semistructured interview.
The results from qualitative research and quantitative research can establish a
development model of accounting system for community-based tourism in Thailand.
It contributes from the literature review of competency, the accounting system, and
community-based tourism. Therefore, it is introducing a development model of
accounting system for community-based tourism in Thailand which consists of nine
processes: 1) the recruitment process of CBT accountants, 2) creating capacity
identification, 3) survey and analysis of CBT contexts, 4) accounting training, 5)
design of a CBT accounting system, 6) testing of the system, 7) application of the
system, 8) follow-up of the use of the system, and 9) improvement of the system. These nine processes are considered to play a significant role in Thai communitybased tourism.
Table of contents
Description
Thesis (Ph.D. (Integrated Tourism Management))--National Institute of Development Administration, 2018