STATE AND PROBLEMS TO OPERATIONS IN FINANCIAL AND ACCOUNTING UNIVERSITY OF PHAYAO

Abstract

The objectives of this research were to study 1) The state to operations in financial and accounting University of Phayao 2) The problems to operations in financial and accounting University of Phayao and 3) Recommendations for improving the operations in financial and accounting University of Phayao. The populations including 18 general administrative heads and 18 support staff working in finance and accounting departments across all faculties at the university, totaling 36 people. Data collection utilized a five-point rating scale questionnaire with an Index of Item-Objective Congruence (IOC) between 0.67-1.00 and a reliability coefficient of 0.977. Statistical analysis employed mean, percentage, and standard deviation.

        The findings revealed: 1) The overall state in financial and accounting operations was at a high level. When considering individual aspects, accounts payable operations had the highest mean score, followed by cash receipts operations, while disbursement operations had the lowest mean score. 2) The overall problems in financial and accounting operations were at a low level.  When considering individual aspects, cash disbursement operations showed the highest mean score, followed by cash receipts operations, while accounts payable operations had the lowest mean score.   3) Recommendations for improving financial and accounting operations (cash receipts, cash disbursements, accounting, and accounts payable) suggested that operational manuals should be developed and distributed for each aspect.