The Organizational Structure and Internal Control Systems Affected the Efficiency of Accounting Operations in the Ethanol Business in Thailand

Abstract

           The objectives of this research were (1) The organizational structure that affects the accounting performance of the ethanol business in Thailand. (2) The internal control system that affects the accounting performance of the ethanol business in Thailand. The sample group is A sample of 338 accountants for the ethanol business in Thailand collected data from questionnaires. The statistics used were mean, standard deviation. and multiple regression analysis
        The results of the research found that (1) organizational structure that affects the accounting performance of the ethanol business in Thailand. It was found that the organizational structure Division of labor Chain of command and the aspect of decentralizing decision making has a positive impact on operational efficiency. Accounting timeliness Accuracy in reporting accounting results and the ability to audit accounting and it was found that communication in the organization has a positive impact on work efficiency. Accuracy in reporting accounting results Meanwhile, teamwork has a positive impact on work efficiency. Regarding the auditability of accounting and (2) the internal control system that affects the efficiency of accounting operations of the ethanol business in Thailand, it was found that the internal control system Control environment Information and communication has a positive impact on operational efficiency. Timeliness in accounting and accounting auditing ability and it was found that the monitoring and evaluation aspect had a positive impact on operational efficiency. Timeliness in accounting Accuracy in reporting accounting results and accounting auditing ability Meanwhile, control activities have a positive impact on operational efficiency. Accuracy in reporting accounting results and accounting auditing ability Statistically significant at the 0.05 and 0.01 levels.