Effectiveness of Basic Education Accounting System A Case Study School in Chiang Mai Primary Educational Service Area Office 5

Abstract

This research aimed to study the effectiveness of the basic education accounting system, and factors affecting the basic education accounting system. From schools under the Chiang Mai Primary Educational Service Area Office Area 5. There are factors to be studied, are knowledge and understandin, acceptance of accounting information systems and internal control of the school. With qualitative characteristics of useful financial information. There are 102 complete questionnaires for data analysis. Data were analyzed using frequency, percentage, mean, standard deviation, multiple regression analysis.

            The results indicate that the effectiveness of using basic education accounting system was at a high level. When testing the relationships, it was found that there were knowledge and understanding, effort expectancy and monitoring will have a positive effect on the qualitative characteristics of useful financial information that are comparability and verifiability.

Keywords: Effectiveness / Basic Education Accounting System / The qualitative of useful financial                 information