A development model of accounting system for community-based tourism in Thailand

dc.contributor.advisorTherdchai Choibamroong
dc.contributor.authorVarintorn Viriyachaikul
dc.date.accessioned2023-05-22T07:34:47Z
dc.date.available2023-05-22T07:34:47Z
dc.date.issued2018
dc.date.issuedBE2561th
dc.descriptionThesis (Ph.D. (Integrated Tourism Management))--National Institute of Development Administration, 2018th
dc.description.abstractThis 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.th
dc.format.extent227 leavesth
dc.format.mimetypeapplication/pdfth
dc.identifier.doi10.14457/NIDA.the.2018.158
dc.identifier.otherb205841th
dc.identifier.urihttps://repository.nida.ac.th/handle/662723737/6465
dc.language.isoength
dc.publisherNational Institute of Development Administrationth
dc.rightsผลงานนี้เผยแพร่ภายใต้ สัญญาอนุญาตครีเอทีฟคอมมอนส์แบบ แสดงที่มา-ไม่ใช้เพื่อการค้า-ไม่ดัดแปลง 4.0 (CC BY-NC-ND 4.0)th
dc.subject.otherTourism -- Thailandth
dc.subject.othercommunity-basedth
dc.subject.otherAccountingth
dc.titleA development model of accounting system for community-based tourism in Thailandth
dc.typetext--thesis--doctoral thesisth
mods.genreDissertationth
mods.physicalLocationNational Institute of Development Administration. Library and Information Centerth
thesis.degree.departmentGraduate School of Tourism Managementth
thesis.degree.disciplineIntegrated Tourism Managementth
thesis.degree.grantorNational Institute of Development Administrationth
thesis.degree.levelDoctoralth
thesis.degree.nameDoctor of Philosophyth
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