The Role of Accountants under State Universities to Strengthen Corporate Governance

Abstract

University is an educational institute which is an important part for developing country. Therefore, it requires a good governance principles for management leading to transparency management and reducing of conflict, corruption, inequality, obscurity and managing financial liquidity. Because accountants are the most playing role in strengthening corporate governance, the researcher aims to study this role of accountants who work in public universities to strengthen the corporate governance. Questionnaire was used as a tool and the data were collected from 471 accountants affiliated with public universities. Statistical methods used for analyzing data were t-test, F-test, Correlation Analysis, Mutiple Regression Analysis. The results showed that accountants affiliated with public universities were mostly female, aged 26-35 years old, single, held a bachelor’s degree, work experience 6-10 years  and salary 20,001-30,000 baht. The accountants agreed with both overall role and individual role such as planning and evaluation operations, control, and decision-making in high score. Moreover, the accountants agreed with overall and individual strengthen the corporate governance such as rule of law, moral, transparency, participation, accountability and value in high score. The accountants with different agencies did not significantly agree about the role and strengthening of corporate governance. Exceptionally, the accountants with gender, age, education, and work experience gave different opinions about having the roles and the enhancement of corporate governance. The accountants with gender, age, education, and work experience gave different opinions about having the roles and the enhancement of corporate governance. Exceptionally, the accountants with different agencies did not agree differently about the role and strengthening of corporate governance. Role; planning, evaluation operations, control, and decision-making had positive relationships with overall and individual strengthen the corporate governance such as rule of law, moral, transparency,

participation, accountability and value. In conclusion, role of the accountants was the factors which can help strengthen the corporate governance.