EFFICIENCY AND EFFECTIVENESS THAT AFFECT MANAGEMENT UPGRADES FINANCE, ACCOUNTING, AND INCOME MANAGEMENT ENHANCEMENT, PHUKET RAJABHAT UNIVERSITY

Abstract

This study has three objectives: 1) to investigate opinions on the efficiency and effectiveness that impact the management of finance, accounting, and revenue; 2) to examine the relationship between efficiency and effectiveness and the enhancement of finance, accounting, and revenue management; and 3) to propose guidelines for improving the management of finance, accounting, and revenue at Phuket Rajabhat University. This research utilized mixed methodologies. The qualitative part involved conducting in-depth interviews with seven key informants. The quantitative analysis relied on data collected through questionnaires distributed to 248 personnel, including academicians and staff members of Phuket Rajabhat University. The validity and reliability of the questionnaire were assessed in two steps. The validity analysis indicated that all questions had an item-objective congruence (IOC) value greater than 0.5 and a consistency index of 0.92. The reliability assessment demonstrated an alpha coefficient higher than 0.70 in all aspects, indicating a high level of questionnaire quality. Descriptive and inferential statistics were employed to analyze the quantitative data and test the hypotheses. The research findings revealed a high level of agreement regarding efficiency. The relationship analysis between efficiency, effectiveness, and management improvement demonstrated a positive correlation in the same direction. The improvement in management was statistically significant at the 0.01 level. The suggested measures for finance, accounting, and revenue management at Phuket Rajabhat University, which represents the sentiment of the entire university, should be communicated to all relevant stakeholders through various means such as briefing meetings and informative documents. These communications should aim to clarify any concerns and address questions while maintaining consistent service standards.