The Development of Accounting Information Systems and Cost Management for Tourism Industry to Enhance Sustainability

Abstract

          The purposes of this research were 1) to develop an accounting information and environmental cost management system for the hotel business group in Sikao District, Trang Province, and 2) to evaluate the effectiveness of this accounting information and environmental cost management system for the hotel business group in Sikao District, Trang Province.The sample group was selected from the hotel business community in the coastal area of Sikao District, Trang Province, through purposive sampling, with one business entity chosen to represent the group for both the development and evaluation of the system. The research employed interviews as a tool for data collection in system development, and a questionnaire for evaluating the system's effectiveness. Data were analyzed using means, standard deviations, and content analysis.
          The development of the accounting and environmental cost management information system revealed that the system was designed to support comprehensive operations through interlinked and efficient modules. The system was developed using a web browser interface, with the key feature being its operation over the internet. Users are able to access the system via a web browser, and the system is divided into various functional modules, including: 1) Purchase Requests, 2) Purchase Orders, 3) Goods Receipt / Debt Entry, 4) Deposits, 5) Deposit Closure, 6) Debt Reduction, 7) Bill Receipt, 8) Income, 9) Deposit Receipts, 10) Debt Reduction, 11) Debt Payments, 12) Debt Collection, 13) Setting Petty Cash, 14) Petty Cash Withdrawal, 15) Petty Cash Clearing, 16) Petty Cash Closure, 17) Advances, 18) Advances Closure, 19) Daily Entries, 20) Customer Organization Structure, 21) Customer Types, 22) Bank Accounts, and 23) Chart of Accounts. The system ensures the accuracy and completeness of accounting data. Finally, the system facilitates comprehensive reporting to assist in tracking, analyzing, and decision-making for environmental cost management within the operations.The evaluation of the system’s effectiveness revealed that users rated the overall performance highly, with the highest ratings in ease of use, followed by its ability to meet user requirements and functionality. Both efficiency and data security received equal ratings.