Rapparit, A. and Yangklan, P. 2024. CHARACTERISTICS OF PERSONNEL AND INFORMATION SYSTEMS AFFECT THE EFFICIENCY OF ACCOUNTING IN THR NEW ELECTRONIC GOVERNMENT FINANCIAL MANAGEMENT SYSTEM (New GFMIS Thai) OF EDUCATIONAL INSTITUTIONS UNDER THE OFFICE OF THE VOCATIONAL EDUCATION COMMISSION. Journal of MCU Phetchaburi Review . 7, 3 (Dec. 2024), 90–103.