The Acceptance of Internal Control System (ICS) on Organic Rice Production of Large Scale Rice Farmers in Mueang Amnatcharoen District, Amnatcharoen Province

The objectives of this research were to study: 1) personal factors socio-economic factors, 2) knowledge of Internal Control System (ICS), 3) the acceptance of Internal Control System (ICS) on organic rice production, 4) difference pf personal factors, socio-economic factors, information on members of large-scale rice farms, large scale knowledge of Internal Control System (ICS) that affect the acceptance of Internal Control System (ICS) on organic rice production, and 5) problems and suggestions. The population consisted of farmers who were members of the large-scale rice farming group in Mueang District, Amnat Charoen Province. The sample size was 111 people. The data gathering tool was an interview form. The results of the study concluded that most farmers were male, with an average age of 58.25 years, an education level in secondary education, and the number of workers in rice cultivation of 1 - 2 people. The average organic rice cultivation area is 5.70 rai. For rice varieties, all used White Jasmine 105. The average cost of rice production was 3,665.32 baht/rai/season. The average income from selling rice was 6,025.00 baht. The average rice production was 401.26 kilograms/rai/season. and They were members of large-scale rice farming for an average of 4.32 years. Farmers’ knowledge and acceptance of the group ICS for organic rice production was at a high level. The problem of accepting the group ICS for organic rice production was at a low level. The results of the hypotheses testing found that age had different effects on the acceptance of the group ICS according to the organic rice production system at a significant level of 0.01. Educational level, membership in large-scale rice farming, and knowledge of the internal control system (ICS) had different effects on the acceptance of the group ICS according to the organic rice production system at a significant level of 0.05. The problem with accepting the group ICS according to the organic rice production system was that members still lacked knowledge and understanding of the internal control system, document preparation, and data recording, which were obstacles to the establishment of the internal control system.