Effects of Financial Internal Controls Under the New Government Financial Management Information System (New GFMIS Thai) on Operational Effectiveness in Thailand's Vocational Education Commission
DOI:
https://doi.org/10.14456/ajmt.2025.3Keywords:
Financial Internal Control, Operational Effectiveness, New Government Financial Management Information SystemAbstract
This research examined the effects of financial internal control under the New Government Financial Management Information System (New GFMIS Thai) on the operational effectiveness of the Office of the Vocational Education Commission in Thailand. Data were collected from 102 deputy directors of resource management departments in state educational institutions using a questionnaire-based survey. Multiple correlation and regression analyses revealed that financial internal controls in three dimensions—disbursement management, fund safekeeping, and financial reporting—had significant positive relationships with and impacts on organizational operational effectiveness (p < 0.05). The findings suggest that administrators in state educational institutions under the Vocational Education Commission should prioritize these three dimensions of internal financial control within the New GFMIS Thai framework. This newly implemented system for government agencies can enhance organizational confidence, ensure financial security in compliance with regulations, and contribute to the efficient achievement of organizational objectives, ultimately improving overall operational effectiveness
References
Aaker, D. A., Kumar, V., Day, G. S., & Leone, R. P. (2011). Marketing research, 10. Aufl. John Wiley & Sons Ltd.
Amudo, A., & Inanga, E. L. (2009). Evaluation of internal control systems: A case study from Uganda. International research journal of finance and Economics, 27(1), 124-144.
Boonsumlee, S. (2017). Internal control effect on trust in school financial report in Area Office Of Education Region 2 Academic year 2017 student [Master’ s thesis, Sripatum University]. SPU-IR. https://dspace.spu.ac.th/items/01bc7cdf-cab0-4eec-b92c-c1c941db584d
Chaiphanphong, S., Maneechai, K., Thiraphat, C.,Phonchai, & Chamnernsat. K. (2016). Internal control of finance and accounting of sub-district municipalities in Phayao Province. The Journal of Pacific Institute of Management Science (Humanities and Social Science), 2(2), 64-72.
Changchit, C., Holsapple, C. W., & Madden, D. L. (2001). Supporting managers' internal control evaluations: an expert system and experimental results. Decision Support Systems, 30(4), 437-449.
Choengram, O., Taewchoho, T., Hemmarat, C., Chiangnar, S., Poowadin, P., & Waiyawout, K. (2023). Navigating Risk Management in Modern Organizations : the Impact of Transformative Digital Technology. Journal of Management Technology, 4(2), 239-250.
Hair, J. F., Black, W. C. & Erson, R. E. (2006). Multivariate Data Analysis (6th ed.). Pearson.
Hamdan, M. N. M. (2017). The compatibility of (GFMIS) with the internal Control system. International Journal of Academic Research in Accounting, Finance and Management Sciences, 7(1), 26–40.
Hsiung, H. H. & Wang, J. L. (2014). Factors of affecting internal control benefits under ERP system an empirical study in Taiwan. International Business Research, 7(4), 31.
Jearasukon, P. (2018). Fraud risk factors and fraud risk assessment of government agencies: a case study from Office of The Auditor
General of Thailand. School Of Accountancy Sripatum University.
Jiamthong, P., Khampha, P., & Harasarn, A.,(2023). The Factors Affecting the Quality of Financial Report of the Local Administrative Organizations in the View of the Auditor of the State Audit Office of the Kingdom of Thailand of the Northeast.Journal of Management and Development Ubon Ratchathani Rajabhat University, 10(1), 149-165.
Junsuriyasak, N., Pitak, N., Sripan, M., Deekote, P., & Na Lamphun,V. (2019). The Impact of Good Internal Accounting Control on the Financial Performance of Local Administrative Organizations in Nong Bua Lamphu Province. Journal of Lampang Rajabhat University, 8(2), 71-85.
Kanthon, R. & Chueamuangphan, O. (2022). Factors affecting the efficiency of accounting operations in the GFMIS system of colleges under the Office of the Vocational Education Commission. The Journal of Accounting Review Chiang Rai Rajabhat University: JAR CRRU, 7(2),73-85.
Khanteetaw, R., & Phosrichan, N. (2022). The impact of internal financial control on the effectiveness of asset management of private vocational colleges in Thailand. KKU Research Journal (Graduate Studies) Humanities and Social Sciences, 10(1), 122-134.
Kobut, A. (2020). Internal control according to the COSO guidelines that influence the efficiency of internal control of the Revenue Department Region 1 in Bangkok. Journal of MCU Nakhondhat, 7(10), 289-299.
Krachongklang, R. (2014). Knowledge and understanding of internal control in finance and accounting and the performance of treasury administrators in sub-district administrative organizations in Nakhon Ratchasima Province. Journal of Business Administration the Association of Private Higher Education Institutions of Thailand, 3(2), 77-88.
Kusolsrang, T., & Saengkhiew, P. (2022). Internal control factors affecting the performance of accountants and the performance of organizations in the western region of Thailand. Journal of Modern Learning Development, 7(11), 195-211.
Mangkang, M. & Phenwuthikul, P. (2023). Causal relationship of risk management and internal control influencing financial reporting quality of educational institution under Office of the Vocational, education commission in Thailand. Journal of Modern Management Science, 16(1), 49-62.
Ministry of Finance. (2018). Ministry of Finance Regulations on Internal Control Standards and Criteria for Government Agencies 2018. Chapter 4 Accounting, Reporting and Auditing, Section79. https://www.mof.go.th/th/view/attachment/file/3134393632/3
Ministry of Finance. (2018). Internal Audit Group. Ministry of Finance Regulations on Standards and Criteria for Internal Control Operations for Government Agencies 2018. https://iau.vec.go.th/Portals/8/123-2561.pdf?ver=2566-05-22-114327-703
Ministry of Finance. (2022). Subject: Criteria and procedures for operating through the new electronic government financial management system (New GFMIS Thai) 15 March 2022. https://x.gd/WJSka
Murtada, M. B. E. A., & Hamdan, M. (2016). The role of government financial management information system in raising the effectiveness of the government budgeting. International Journal of Business and Social Science, 7(6).
Namnorin, A. (2015). Evaluation of financial and accounting internal control system of Subdistrict Municipality in Kut Chap District, Udonthani Province [Master’ s thesis, Sripatum University]. CMU Intellectual Repository.
Ngernsawart, N. (2019). The relationship of the performance of the electronic government financial management system (GFMIS) affecting the quality of financial reports of government agencies in Bangkok. https://dspace.spu.ac.th/items/88ed8cfb-713b-4ad6-99e4-d2677e37995f
Noijad, P. & Sincharoonsak, T. (2021). Factors affecting the efficiency of internal control in finance and accounting of Ban Mankong housing cooperatives in Thailand. Journal of Humanities and Social Sciences Research Promotion Network, 4(2), 101-115.
Office of the Vocational Education Commission. (2023). Affiliated agencies/educational institutions under the Office of the Vocational Education Commission/government vocational educational institutions. https://x.gd/mZkZA
Phakchaiyo, N. & Jaengkhloi, U. (2023). The effectiveness of internal control on the performance of private higher education institutions in Thailand: the role of organizational culture. Nakhon Ratchasima Journal of Humanities and Social Sciences, 17(2), 374-388.
Phurahong, P. (2022). The Relationship between internal control efficiency to organizational goals achievement of local government organizations in Upper Northeastern Region 2 of Thailand. Journal of Humanities and Social Sciences Nakhon Phanom University, 12(1), 162 -177.
Regulations of the Ministry of Finance regarding withdrawing money, receiving money, paying money, keeping money and sending money to the treasury in 2019. (2019,13 May). Royal Thai government gazette. Vol. 136 Special Episode 120. pp. 9-29. https://iau.vec.go.th/Portals/8/1-2562.PDF?ver=2562-07-03-143551-420
Ruenmanee, S., (2018). Guidelines for operations to increase the efficiency of using the electronic government financial management system (GFMIS) of the Royal Thai Army. North Bangkok University/Bangkok.
Saowakhon, S., & Sukwatanasinit, K. (2021). The impact of internal control on the effectiveness of personnel performance in the Office of the Permanent Secretary, Royal Thai Army. Journal of Arts Management, 5(3), 599-614.
Taiyraukham, S. (2016). Development of questionnaires and psychological measurements. Journal of Research for Development Social and Community, Rajabhat Mahasarakham University, 3(1), 35-48.
The Committee of Sponsoring Organizations of the Treadway Commission. (2009). Internal Control — Integrated Framework. https://x.gd/Qi79A
The Comptroller General's Department. (2020). Government Audit Office November 2020 Internal control guidelines for payments. https://x.gd/gTHBH
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Faculty of Management Technology, Rajamangala University of Technology Isan Surin Campus
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของคณะเทคโนโลยีการจัดการ มหาวิทยาลัยเทคโนโลยีราชมงคลอีสาน วิทยาเขตสุรินทร์
ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้ เป็นความคิดเห็นส่วนตัวของผู้เขียนแต่ละท่านไม่เกี่ยวข้องกับคณะเทคโนโลยีการจัดการ มหาวิทยาลัยเทคโนโลยีราชมงคลอีสาน วิทยาเขตสุรินทร์ และคณาจารย์ท่านอื่นๆในมหาวิทยาลัยฯ แต่อย่างใด ความรับผิดชอบองค์ประกอบทั้งหมดของบทความแต่ละเรื่องเป็นของผู้เขียนแต่ละท่าน หากมีความผิดพลาดใดๆ ผู้เขียนแต่ละท่านจะรับผิดชอบบทความของตนเองแต่ผู้เดียว
