Accounting Performance and Accounting Technology Usage That Affect the Quality of Financial Statements in the New Electronic Government Financial Management System (New GFMIS Thai) of Accounting Supervisors in Educational Institutions under the Vocational Education Commission

Abstract

This research consists purposes were 1. to study the efficiency of accounting work that affects the quality of financial statements in the new electronic government financial management system (New GFMIS Thai) of accounting supervisors in educational institutions under the Vocational Education Commission and 2. to study the use of accounting technology that affects the quality of financial statements in the new electronic government financial management system (New GFMIS Thai) of accounting supervisors in educational institutions under the Vocational Education Commission. This research is a quantitative research with a questionnaire as the research instrument. The sample group was 208 accounting supervisors in educational institutions under the Vocational Education Commission, which were determined by the sampling method using Taro Yamane's (1973) formula. The data collected from the questionnaires were analyzed using descriptive statistics, including percentages, means and standard deviations. The research results found that 1) the efficiency of accounting work of accounting supervisors in educational institutions 1) The use of technology in accounting work by accounting supervisors in educational institutions under the Vocational Education Commission is at a high level overall (x̅= 4.09, S.D = 0.68) and 2) The use of technology in accounting work by accounting supervisors in educational institutions under the Vocational Education Commission is at a high level overall (x̅= 4.05, S.D = 0.64)