Problems and Obstacles in Accounting Practices for Financial and Accounting Officers Under the Ministry of Public Health in Mueang District, Chanthaburi Province

Abstract

This study aimed (1) to examine personal factors affecting problems and obstacles in accounting practices of financial and accounting officers in local public health organizations, and (2) to investigate the level of accounting problems and obstacles in four dimensions: competency, compliance with financial reporting standards, data completeness, and coordination. A quantitative research design was employed. The sample consisted of 127 financial and accounting officers selected through purposive sampling. Data were collected using a questionnaire validated by experts and tested for reliability using Cronbach’s alpha coefficient. Descriptive statistics, including frequency, percentage, mean, and standard deviation, were used for data analysis. The results revealed that overall accounting problems were at a low to moderate level. The most critical area requiring improvement was compliance with financial reporting standards, indicating the need for continuous training and updates on frequently revised standards. Other dimensions, including competency, data completeness, and coordination, showed a low level of problems. The findings suggest practical implications for organizational management, particularly in developing systematic accounting training programs and enhancing internal coordination mechanisms to improve the quality of financial information and accounting efficiency in public health organizations.