Internal Control Systems Affecting Bookkeepers’ Performance in Accounting Firms, Lampang Province

Abstract

In this research investigation, the researcher examines 1) the opinions regarding internal control systems and bookkeepers’ performance; and investigates 2) the internal control systems affecting bookkeepers’ performance in accounting firms in Lampang province.

            The sample population in this quantitative research consisted of eighty-one bookkeepers in Lampang province. The research instrument was a questionnaire. Data were analyzed using the descriptive statistics of percentage, frequency, and mean. Inferential statistics of multiple regression analysis was also employed.

            Findings showed that the opinions regarding the internal control systems overall was at the highest level (M = 4.51, S.D. = 0.393). In descending order were monitoring; information and communication; control environment; control activities; and risk assessment. Bookkeepers’ performance overall was at a high level (M = 4.49, S.D. = 0.441). In descending order were volume; quality; time and cost. The analysis of the relationships of the internal control systems affecting bookkeepers’ performance in accounting firms in Lampang province found the following. The aspects of risk assessment; control activities; and monitoring affected the performance of the bookkeepers under study at the statistically significant level of .05. No effects were found in the aspects of control environment and information and communication.