The Wisdom Development on Cost Accounting for Career of People in Sisaket Province

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Dr. Piyachat Thongpaeng

Abstract

This research aimed to propose a guideline to develop the wisdom on cost accounting for career of the people in Sisaket Province. The data collection tools were an interview form and a questionnaire. The samples used in the study were voluntary representatives from people, professional groups and community enterprises divided into 2 groups: 90 samples for the wisdom on cost accounting for career and 60 samples for trial on accounting entry using participatory action research process. The statistics used for data analysis were mean, standard deviation, frequency and percentage. The findings revealed that samples used a simple accounting method. They required the government agencies to provide training on accounting at 56% and to apply the practical knowledge at moderate level of 3.22. In addition, the result of wisdom development cost accounting for career (simple learning version for people) was used as a guideline for cost accounting for career which was appropriate with the way community people in Sisaket Province earned their living.

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