The Effects of the Effectiveness of Electronic Local Administrative Accounting System e-LAAS on Quality Financial Reports of Municipality in Northeastern Thailand

Abstract

This study aimed to study and test the effects of effectiveness of electronic local administrative accounting system e–LAAS on quality financial reports of municipality in Northeastern Thailand, by using a questionnaire as an instrument for collecting data from 717 accountants in municipalities in Northeastern Thailand. The statistics used for data analysis were multiple correlation analysis, multiple regression analysis and simple regression analysis. The results showed the following: the effectiveness of electronic local administrative accounting system e-LAAS has relationships and positive impacts to the quality of the financial report in overall. Therefore, the municipalities in Northeastern has to give priority to learn to use electronic local administrative accounting system e-LAAS to be efficiency and effectiveness and to make it easy for operators to do jobs and reduce redundant works. These results affected the financial reports that were the results from the effectiveness of electronic local administrative accounting system e-LAAS on quality, show complete information and accurately match to the reality. This to provide financial reports that can be used by the chief financial officer for making decisions correctly and accurately.