FACTORS INFLUENCETHE EFFICIENCY OF ACCOUNTING IN THE GOVERNMENT FISCAL MANAGEMENT INFORMATION SYSTEM (GFMIS) IN MUEANG DISTRICT, NAKHONRATCHASIMA PROVINCE

Abstract

The research purposes were to study the factors affecting the efficiency of accounting in the GFMIS system of government financial and accounting personnel both the knowledge and understanding, readiness and composition of information technology, operational capability and efficiency of accounting in the GFMIS system of public finance and accounting personnel. The population was the public sector financial accountants in Mueang District, Nakhon Ratchasima Province; the sample group was the 400 accountants. The research instrument was the questionnaire. The data analysis statistics were the percentage, mean, standard deviation, one-way Analysis of variance, correlation, and stepwise multiple regression analysis.

The research findings were:

1. The most of the respondents were female, aged 25-35 years,graduating with a Bachelor of Accounting, received training on GFMIS system 1-2 times, practical experience finance/accounting/procurement in GFMIS accounting system between 1-5 years; had knowledge and experience in using computers to prepare accounting reports in the GFMIS system, found the overall and each aspect were at a high level namely the hardware equipment aspect and the software equipment aspect; the overall and each aspect were at moderate aspect namely the ability to operate in the GFMIS system in finance and accounting;  and the overall was at moderate level namely the ability to operate in the GFMIS system.

1. The knowledge from promoted and developed the knowledge body

in the form of training/seminar/meeting on finance, accounting and procurement correlated with the efficiency of accounting in the GFMIS system; availability of information technology in hardware, software correlated with the efficiency of accounting in the GFMIS system; the ability to perform financial and accounting operations in the GFMIS system correlated with the efficiency of accounting in the GFMIS system.