สมรรถนะด้านบัญชีตามรูปแบบ KUSA ที่ส่งผลต่อประสิทธิภาพการปฏิบัติงานบัญชี ของเจ้าหน้าที่โรงพยาบาลชุมชนในเขตสุขภาพที่ 7

บทคัดย่อ

The purposes of this research were 1) to study the accounting competency according to the KUSA model of community hospital staffs in the Health Area 7, 2) to study the accounting performance of community hospital staffs in the Health Area 7, 3) to compare the accounting performance of community hospital staffs in the Health Area 7; classified by age, educational level work experience, average monthly income, position and work status. 4) to test the influence of accounting competency according to the KUSA model, affecting the accounting performance of community hospital staffs in Health Area 7. The samples were 154 accountant staffs at community hospitals in the Health Area 7. The tool used for collecting data was a questionnaire. The statistics used for data analysis were Percentage, Average, Standard deviation, Analysis of Variance (ANOVA), Analysis of differences in pairs by means of Least Significant Difference (LSD) Multiple Correlation Analysis and Multiple Regression Analysis The results of the research showed that 1) the opinions of the staffs who perform on accounting at the community hospitals in the Health Area 7 on accounting performance in the KUSA model overall was at a high level. 2) the opinions of the staffs who perform accounting at community hospitals in the Health Area 7 overall was at a high level. 3) the opinions of the staffs who perform accounting at community hospitals in the Health Area 7 according to different education levels, work experiences, average monthly income and work status on accounting performance overall and each aspect was different. Regarding the different ages and positions the opinions of the staffs on accounting performance overall was not different. 4) According to KUSA model, knowledge and skills affected accounting performance efficiency of community hospital staffs in the Health Area 7 with statistical significance at the level of 0.05 and attitudes affected accounting performance of community hospital staffs in the Health Area 7 with statistical significance at the level of 0.01.