Factors Affecting Efficiency in Financial Operations Using Computerized Accounting System (e-LAAS) of Local Administrative Organizations in Mueang Kanchanaburi District, Kanchanaburi Province
Keywords:
Operational efficiency, Computerized accounting system, e-LAAS, Local government organizationsAbstract
The objective of this research are 1) The level of operational factors in using the computerized accounting system (e-LAAS) 2) To study the level of efficiency in using the computerized accounting system (e-LAAS) and 3) To study guidelines for improving and developing financial operations of local administrative organizations in Mueang District, Kanchanaburi Province. The population for this study consisted of personnel working in local government organizations in Mueang Kanchanaburi District, Kanchanaburi Province, with a sample size of 154 participants. The research instrument was a questionnaire. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. The results showed that overall opinions on factors affecting the efficiency of operations using the e-LAAS system were at a high level. When considering individual aspects, all were found to be at high levels. Ranking from highest to lowest mean scores: regulatory agency oversight (4.02), experience (4.00), understanding of system access procedures (3.98), system suitability (3.97), and knowledge and ability (3.95).
References
Buarod, B. (2024). Factors Affecting fiscal Performance According to the Electronic Local Administrative Accounting System (e-LAAS) of Municiplaities in Suratthani Province. Journal of MCU Buddhapanya Review, 9(1), 114-129.
Department of Local Administration. (2016). Tax payment via bank on the computer accounting system of local government. Retrieved from https://www.dla.go.th/upload/document/type2/2017/9/18793_2_1506330306301.pdf
Jarungwipu, U. (2007). Accounting information system unit 1 (9th edition). Nonthaburi: The Office of the University Press, Sukhothai Thammathirat Open University.
Kanchanaburi Provincial Office for Local Administration. (2022). General information about local government organizations. Retrieved from http://www.kanchanaburilocal.go.th/public/history/data/index/menu/22.
Loysri, S., Penvutikul, P., and Sincharoonsak, T. (2016). Factors Affecting Work Effectiveness of Accounting Program on The Accounting and Finance Chiefs in The Sub-District Municipality of The Local Administration. Journal of Humanities and Social Sciences Valaya Alongkorn, 11(3), 21-33.
Maneeruts, N. (2010). Using Electronic Local Administrative Accounting System (e-LASS) in Chiang Mai Province. Independent study, Master of Accounting, Chiang Mai University.
Menngam, M., Kerdpholprasops, W., and Subruangthong, W. (2023). Problem of treasury and supplies management in the case of computer accounting system of local administrative organizations (e-LAAS), Khok Tum Subdistrict Municipality, Muang District, Lopburi Province. Three-Science Journal, 9(1), 12-28.
Peterson. E. and Plowman, E.G. (1989). Business organization and management Homewood. llinois: Richard D. Irwin.
Phattharamontri, U. (2001). Internal auditing and control: concepts and case studies. Bangkok: Department of accounting, Faculty of Business Administration, Kasetsart University.
Romney, M. B., and Steinbart, P. J. (2009). Accounting Information Systems (13th edition). Pears on Education.
Silpcharu, T. (2010). Research and statistical analysis with SPSS. Bangkok: SR Printing Mass Product.
Srimongkol, S., and Polinhom, C. (2020). Factors affecting the efficiency of e-LAAS system of officer in 14 Southern Provinces of local administration. In Proceeding 2nd National and International Virtual Conference on Multidisciplinary Research, 5 August 2020, 102, Political Science Association of Kasetsart University.
Sumonka, N. (2011). Factors affecting readiness of accounting personnel for ASEAN Economy community: A Case Study of business organizations in Saraburi Province. Independent study, Faculty of Business Administration, Rajamangala University of Technology Thanyaburi.
Tanyiam, B. (2007). Computers and accounting. Nonthaburi: The Office of the University Press, Sukhothai Thammathirat Open University.
Tritanont, A. (1996). Accounting information systems. Bangkok: Sukhothai Thammathirat Open University.
Wannawichit, P., and Kongchan, P. (2017). Factors effecting on the accounting efficiency of the saving group for production credit in Maha Sarakham Province. Veridian E-Journal, Silpakorn University, 10(1), 1926-1942.
Yamane, T. (1973). Statistics: An introductory analysis.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Journal for Strategy and Enterprise Competitiveness
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
The opinions appearing in the content of articles of Journal for strategy and enterprise competitiveness. It is the opinion and responsibility of the article author. It is not the opinion and responsibility of the Center for strategy and enterprise competitiveness, King Mongkut's University of Technology Thonburi
Articles, information, content and images, etc., in the Journal for strategy and enterprise competitiveness. It is the exclusive copyright of the Center for strategy and enterprise competitiveness, King Mongkut's University of Technology Thonburi. If an individual or entity wants to distribute all or part of the content or for any action must obtain written permission from the Center for Strategy and enterprise Competitiveness, King Mongkut's University of Technology Thonburi.