The Effects of Electronic Local Administrative Accounting System Efficiency on Accounting Performance Achievement of Local Administration Organizations in the Northeast of Thailand

Abstract

          The objective of this research was to test the effects of electronic local administrative accounting system efficiency on accounting performance achievement of local administration organizations in the Northeast of Thailand. The research collected data from 232 finance division director of local administration organizations in the Northeast of Thailand through questionnaires. Statistics in this study include multiple correlation analysis and multiple regression analysis. The results of the research showed that the effects
of electronic local administrative accounting system efficiency, the collection of accurate and reliable information, fast data processing and based accounting information linkage had a relationship and positive effect on overall accounting performance achievement. Therefore, finance division directors including the administrators of local administration organizations should pay attention to the implementation of modern administration, information and communication technology which is used to collect accurate and reliable data. Also to help speed up data processing, including paying attention to budget allocation in order to develop accounting personnel to have knowledge and competency bookkeeping. Which help the accounting in the electronic local administrative accounting systems to be efficient and effective in accounting performance achievement.