Subin Putsom and Sairung Ruthaikarn

Faculty of Business Administration, Asia-Pacific International University, Thailand

Sairung Rutaikarn has been serving at Asia-Pacific International University since 1999 as a Government Liaison and Lecturer Responsible for Accounting Thai Program in 2011.  She is currently Admissions and Records Director. The scope of her research is in Accounting and Financial Skill.


The purposes of this research survey were to 1) investigate the ability level of accounting and financial skills from dairy farmers, and 2) compare the difference between gender and education level with the abilities of accounting and financial skills from dairy farmers. The samples were 240 dairy farmers or owners, who operate in dairy farms that are located all around Saraburi Province. Frequency, percentage, mean, standard deviation, t-test, and One-One-way ANOVA were performed for the statistical analysis. The findings found that the results show significant in gender and age with accounting and financial skills except there was not signification difference between genders in financial ability’s farmers at a statistical level of 0.05. Nevertheless, this study sheds an insight the finding in the ability of dairy farmers and in the part of discussion and conclusion shows the implications, contributions, limitations, and suggestions for future research.

Keywords: Accounting Ability, Financial Ability, Dairy Farmers


FULL PAPER_BG048_Subin-and-Sairung-The Difference Ability of Accounting and Financial Skill The Empirical Evidences of Dairy Farmers in Saraburi, Thailand