Factors affecting the efficiency of school accounting by school accountants under the Office of the Basic Education Commission, Nakhon Si Thammarat Province

Abstract

          The study aims to study accounting knowledge and accounting problems that affect the school accounting efficiency of school accountants under the Office of the Basic Education Commission, Nakhon Si Thammarat Province. This is quantitative research. The population is 752 school accountants under the Office of the Basic Education Commission, Nakhon Si Thammarat Province. The sample was calculated from Yamane's formula. At 95% confidence, a sample of 262 people was obtained. A questionnaire was used as a tool to collect data. Statistics were frequency, percentage, mean, and standard deviation. Multiple regression analysis results of the study found that (1) respondents had the highest average level of accounting knowledge in financial accounting, followed by economic and accounting regulations. And preparation of financial and accounting reports. (2) Respondents had accounting problems on the operator side. It had the highest average, followed by equipment environment, and work process. (3) Respondents efficiently prepared school accounts in terms of timeliness. Has the most average Next is completeness. And accuracy (4) The results of the hypothesis testing found that accounting knowledge includes financial accounting recording. Preparing financial and accounting reports has a positive effect on the efficiency of school accounting. Accounting problems, including the operator side and equipment and environment, hurt the efficiency of school accounting. Statistically significant at the 0.05 level. Suggestions are those involved in personnel allocation. Emphasis must be placed on selecting personnel who have appropriate knowledge in accounting. Training to provide accounting knowledge from experts Came to teach accounting work It will make the accountant more knowledgeable and able to perform accounting work more efficiently.