Accounting Knowledge and NEW GFMIS THAI System that Affect the Efficiency of Accounting and Finance Personnel in Educational Institutions under the Office of the Vocational Education Commission

Abstract

This research consists purposes were 1. to study the accounting knowledge and competency that affect the work performance efficiency of accounting and financial personnel in educational institutions under the Office of the Vocational Education Commission and 2. to study the New GFMIS Thai system that affects the work performance efficiency of accounting and financial personnel in educational institutions under the Office of the Vocational Education Commission. This is a quantitative research The research instrument used was a questionnaire. The sample group consisted of 208 accounting and financial personnel from educational institutions under the Office of the Vocational Education Commission. The sample size was calculated using the Yamane formula (1973) with a margin of error of 0.05 and was selected through accidental sampling. The data collected from the questionnaires were analyzed using descriptive statistics including frequency distribution, percentage, mean and standard deviation. Inferential statistics included Pearson's correlation coefficient analysis and multiple regression analysis. The research findings revealed that 1) Accounting knowledge and competency in terms of professional skills and legal compliance were found to be at a high level. Similarly, the New GFMIS Thai system, in terms of ease of use, convenience and speed, and perceived usefulness, was also rated at a high level. The hypothesis testing results revealed that accounting knowledge, professional skills, and legal compliance had a high mean score and a direct positive effect on work performance efficiency in terms of accuracy and completeness, timeliness, auditability, and work quality. In particular, accounting knowledge and professional knowledge had a high mean score and showed a statistically significant positive effect on performance efficiency in the areas of timeliness, auditability, and work quality at the 0.01 level of significance and 2) The New GFMIS Thai system’s ease of use had a high mean score and a direct positive effect on work performance efficiency in terms of accuracy and completeness, timeliness, auditability and work quality. In addition, perceived usefulness of the New GFMIS Thai system, which also had a high mean score, had a statistically significant positive effect on work performance efficiency in terms of timeliness at the 0.01 and 0.05 levels of significance.