Development of Household Accounting System Under Sufficiency Economy Philosophy with Participation of Community, Nong Pa Krung Sub-district, Muang District, Chiang Mai Province

Abstract

This research was Participatory Action Research (PAR). The purpose of this research aimed at analyzing household income and expenditure account, and factors contributing to success and failure of the household accounts. It also aimed at developing the process for household accounts with participation  from  the community. The sampling of this study was purposive sampling 25 households of Nong Pa Krung Sub-district.     The data were collected by in-depth interviews and group discussion and actions by the PDCA cycle.            The results showed most of the subjects had their regular income from their main jobs. They had no other extra jobs and had household debts. The problems of bookkeeping were that they did not do bookkeeping regularly due to lack of motivation and that they lacked true understanding of bookkeeping. The success factors of the household account were that the community should be encouraged to have a systematic thinking and motivation and to design  household accounts which reflect the context of the community.