Effective Financial and Accounting Management of Educational Institutions under the Secondary Educational Service Area Office of Ubon Ratchathani Amnat Charoen

Abstract

This research consists purposes were 1. to study the effective financial and accounting management of schools under the Secondary Educational Service Area Office Ubon Ratchathani Amnat Charoen 2. to compare the effective financial and accounting management of schools under the Secondary Educational Service Area Office Ubon Ratchathani Amnat Charoen, classified by position, school size, and work experience in financial and accounting management and 3. to study guidelines for developing effective financial and accounting management of schools under the Secondary Educational Service Area Office Ubon Ratchathani Amnat Charoen. This research employed a mixed-methods approach, combining both qualitative and quantitative research. The research instruments consisted of a questionnaire and an interview form. The sample group comprised 210 participants, determined using the sampling table of Krejcie, R. V. and Morgan, D. W. (1970) and the target group consisted of 6 participants selected by purposive sampling. Data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as inferential statistics through t-test and F-test. When significant differences were found, pairwise comparisons were conducted using Scheffé’s method. The research findings were as follows 1) The overall effective financial and accounting management of educational institutions under the Secondary Educational Service Area Office of Ubon Ratchathani Amnat Charoen was at a high level  2) The comparison of the effective financial and accounting management of educational institutions under the Secondary Educational Service Area Office of Ubon Ratchathani Amnat Charoen, classified by position and work experience, showed no significant differences overall. However, school size showed a statistically significant difference at the .01 level and 3) The guidelines consist of six aspects (1) revenue collection (2) disbursement of funds (3) preparation of financial and accounting records (4) safekeeping of funds (5) control and auditing and (6) evaluation of expenditures.