การประเมินความสำเร็จของรายงานทางการเงิน โดยการบันทึกบัญชี ด้วยระบบคอมพิวเตอร์ (E-LAAS) กับการบันทึกบัญชีด้วยระบบมือ ขององค์การบริหารส่วนตำบลในจังหวัดเชียงใหม่

Abstract

This independent study aims to assess the achievement of financial reports; and to study problems and obstacles of the Electronic Local Administrative Accounting System (e-LAAS) and the manual accounting system of sub-district administrative organizations in Chiang Mai Province. Three systems were studied include a revenue system, an expense system and an accounting system. 

From data summary of questionnaires, the data analysis covered percentage mean and standard deviation of answers related to the achievement of financial reports, including problems and obstacles, with the e-LAAS and the manual accounting system.

The study results revealed the achievement of financial reports of most local administrative organizations as follows. The achievement of the financial reports by the e-LAAS in terms of a revenue system and an expense system was at the low level. The reasons were program errors resulting in inconsistently accounting records, slow performance during peak hours and poor Internet signals resulting in record suspension. The achievement of the financial reports by e-LAAS in term of an accounting system was at the lowest level because property registration statement had not previously been registered in the systems so all items had not been recorded. If the systems were not updated, the accounting was not closed within 30 September of each year and the system clearing request was complicated.

The achievement of financial reports by the manual accounting system in terms of all 3 systems i.e. a revenue system, an expense system and an accounting system was at the highest level. The problems and obstacles of the e-LAAS were at the lowest level, provided that most were caused by program errors very often. The problems and obstacles of the manual accounting system were at the lowest level due to an insufficient number of recording officers. From this study, it was found that the achievement of the manual accounting system was at the highest level. The finding will be a guideline for a next research and for proper accounting records of sub-district administrative organizations to ensure their efficient and effective performance. This will benefit to organizations and related persons, both directly and indirectly.