Enhancing Accounting Wisdom for Changing Spending Behaviors Based on the Sufficiency Economy Philosophy of Youth In the Bueng Sam Phan district Phetchabun Provinc

Abstract

                    This research aims to study the level of accounting Wisdom, environmental factors and the spending behaviors based on sufficient economy of youths in Bueng Sam Phan District, Phetchabun Province categorized by personal information. A questionnaire was used as an instrument to accumulate data from subjects that were 359 youths in Bueng Sam Phan District, Phetchabun Province,  within age range of          14 -19 years old. The subjects were simply random sampling. Data were analyzed by using percentage, means, standard deviations, t-test and            One-way ANOVA.

          The result was found that most youths in Phetchabun Province             had the level of accounting wisdom in perception of the importance          of accounting, the practical skills in taking notes, the accountancy and analysis skills, and the application in daily life were on the middle level      as same as the spending behaviors based on sufficient economy was on middle level too. The term with highest mean was modesty. Next ,was      good immunity and the term with lowest mean was reasonability, respectively. After analyzing and comparing spending behaviors         based on sufficient economy of youths and categorized by personal information including gender, age, educational institution, period of receiving expenditure, monthly amount and break location while studying, the researcher found that youths in different educational institutions, receiving different amount of money in different  time           and different break locations,had different spending behaviors with statistical significance at 0.05. However, the study result could be concluded as suggestions for further development that educational institutions and relevant facilities might arrange as activities that are beneficial to youths for enhancing knowledge on how to adapt spending behaviors by implementing principles of sufficient economy.