The Influence of Internal Control Processes Affecting Quality of Accounting Information and Efficiency in the Operation of the Organization

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Published: Dec 27, 2021
Keywords:
Internal Control Process Accounting Information Quality Operational Efficiency

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Sawitri Promraksa
Master of Accounting students, Faculty of Accounting, Sripatum University
Daranee Uachanachit
Lecturer of the Faculty of Accounting Sripatum University

Abstract

ABSTRACT


The objectives of this research were to study 1) The influence of internal control processes that affecting to the Accounting Information Quality and 2) The influence of internal control processes that affecting to the Operational Efficiency. This research collected data by using questionnaires from 400 executive accountants of the Limited Companies registered at the Department of Business Development of Thailand. While using Percentage, Mean, and Standard Deviation for data analysis and using multiple regression to test the hypothesizes. The results of this research found the internal control processes had a positive influence on the Accounting Information Quality statistically significant at 0.05 and also found the internal control processes had a positive influence on the Operational Efficiency statistically significant at 0.05.

Article Details

Issue
Vol. 27 No. 4 (2021): October-December
Section
บทความวิจัย (Research Articles)

บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสาร สักทอง : วารสารมนุษยศาสตร์และสังคมศาสตร์ สถาบันวิจัยและพัฒนา มหาวิทยาลับราชภัฏกำแพงเพชร

ข้อคิดเห็นใดๆ ที่ปรากฎในวารสารเป็นวรรณกรรมของผู้เขียนโดยเฉพาะ ซึ่งมหาวิทยาลัยราชภัฏกำแพงเพชรและบรรณาธิการไม่จำเป็นต้องเห็นด้วย

 

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