The Effects of the Operation in Accordance with the Financial and Accounting Regulations toward the Operational Efficiency of District Finance and Accounting Officers in Thailand
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Abstract
The purpose of this research was to test the relationship and the effects between the operation in accordance with financial and accounting regulations and the operational efficiency of 878 district finance and accounting officers in Thailand using a questionnaire as an instrument for data collection from 335 district finance and accounting officers in Thailand with the reliability of the instrument between 0.84 - 0.88 using the Cronbach’s alpha coefficient. The statistics used to analyze the data were multiple correlation analysis and multiple regression analysis. The result found that there were the relationship and positive effects between the operations in accordance with the financial and accounting regulations in the aspect of disbursement, storage and report preparation and the operational efficiency of the district finance and accounting officers in Thailand significantly at .05 level. Therefore, the district finance and accounting officers should prioritize to the operation in accordance with the Ministry of Finance regulations in order to make the operation conform with the objectives of the district administrative office's mission, efficiently achieve in government missions and be able to meet the demand of the people. The budget disbursement was carried on efficiently which reflected the use of resources worthily and cause the greatest benefit to the organization and official contact people.
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