To assist farmers in shifting from subsistence to commercial agriculture, the government of Laos has promoted farmer organizations throughout the country. The farmer production groups have gradually transformed and emerged into strong cooperatives or associations. The purpose of this study was to examine the factors affecting farmers’ participation in FPGs. Data were collected from primary and secondary sources. A total of 140 respondents participated in a field survey in three kumb ban (village groups) in the Xepon District. Descriptive statistics and binary logistics regression models were used to analyze the data. The results show that the education level of household head, farmland size, access to credit, and perceived trust for farmer production group membership are significantly different from those who are non-members of the groups. However, non-members of FPGs face more constrain in accessing the market, as compared to the members of FPGs. The empirical results from the Binary Logit Model indicate that education level of headed household, farmland size, access to credit, perceived trust, and constraint to market are factors that significantly determine farmers’ participation in FPGs. This study contributes to the empirical literature by providing a better understanding of farmer participation in the groups. The government of Laos should consider and promote access to credit, farmer learning, and market integration to improve farmers' participation in FPGs.

This study aims to get empirical evidence about the influence of budgetary participation and understanding of the accounting system on the performance of local government apparatus with organizational commitment as an intervening variable. The population in this study was structural apparatuses in the Regional Apparatus Organization (OPD) of Sleman Regency, Indonesia, which included offices and agencies with a total of 25 OPDs. 125 people were selected as sample by using purposive sampling based on specific criteria. Data were analyzed based on multiple regression and path analysis (Analysis Path) utilizing the SPSS program. The results of this study indicated that budgetary participation had no positive influence on organizational commitment; understanding of the accounting system had a positive effect on organizational commitment; organizational commitment did not have a positive effect on the performance of local government apparatuses; budgetary participation did not impact positively on the local government apparatuses performance; understanding of the accounting system positively effected the performance of local government apparatuses; participation in budgeting did not have a positive effect on the local government apparatuses performance through organizational commitment; while understanding the accounting system had a positive impact on the local government apparatuses performance through organizational commitment.