The perception of the control environment and effectiveness performance of Finance Department in 3rd Army Area

Abstract

         The objectives of this research were to study perception of the control environment and effectiveness performance. This research was quantitative research. The population of this research were 156 persons under Finance Department in 3^rd  Army Area : Nakhonsawan, Lampang, Chiangmai, Phayao, Uttaradit, Phetchabun, Chiangrai, Nan, Phitsanulok and Tak . The instrument was a questionnaire with a reliability confidence of 0.921. The data were analyzed by using frequency distribution, percentage, mean, standard deviation, and spearman rank correlation coefficient. The analyses showed that: 1) the perception of the control environment were rated at the high level; 2) the effectiveness performance of Finance Department in 3^rd  Army Area were rated at the high level; 3) the analysis of Spearman's rank correlation coefficient between the control environment and effectiveness performance were positively correlated  in quality of work , the statistical significance was at the moderate level of .01 (r = .495) and timing of work , the statistical significance was at the moderate level of .01 (r = .496)