Factors Affecting to the Quality of Financial Reports Prepared Using the Electronic Local Administrative Accounting System (e-LAAS) in Compliance with Government Accounting Standards among Accountants of Local Administrative Organizations in Chiang Mai Province
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Abstract
This study aims to investigate the level of accountants' knowledge competency factors in the aspects of accounting policy, accounting information system, and quality of financial statements prepared through the Electronic Local Administration Accounting System (e-LAAS), and affecting the quality of financial statements prepared through the Electronic Local Administration Accounting System (e-LAAS) in compliance with governmental accounting standards by accountants of local administrative organizations in Chiang Mai province, and quality research. The target group of this research consists of 433 accountants from local administrative organizations in Chiang Mai province, selected through purposive sampling. The research instrument used in this study was a questionnaire. Data was analyzed using descriptive statistics, Pearson’s correlation coefficient, and multiple regression analysis. The results of the study revealed that: 1) Overall, the levels of accountants' knowledge competency in the aspects of accounting policy, accounting information systems, and quality of financial statements prepared through the Electronic Local Administration Accounting System (e-LAAS) were at the highest level, and 2) the factors of accountants' knowledge competency in the aspects of accounting policy, and accounting information system significantly affected the quality of financial statements prepared through the Electronic Local Administrative Accounting System (e-LAAS) at the 0.05 level, and these factors collectively explained 59.00% of the variance in the quality of financial statement (Adjusted R2 = 0.59, p < 0.05). The findings of this research can serve as a guideline for local administrative organizations and relevant agencies to enhance their operational efficiency and minimize errors or adverse impacts on the quality of financial statements, thereby ensuring full alignment and reliability with public sector accounting policies.
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