แนวทางการบริหารสู่การเป็นองค์กรความเป็นเลิศด้านการจัดทำบัญชีภาครัฐของสถาบันอุดมศึกษา

Abstract

The purpose of this independent study was to examine two main factors: management and personal job skills, which affected the state of being an organization of excellence in public sector accounting (OEPSA), based on the criteria set by Comptroller General's Department. The samples were 205 personnel, working at Finance Division of the nine universities of Rajamangala University of Technology. The data from the questionnaire were statistically analysed, using a frequency distribution, percentages, a mean score, a standard deviation, and a multiple regression. The study results indicated that three main factors affecting OEPSA at the high level were management (x̅=3.65), personal job skills (x̅=3.65), and the criteria used for evaluation of public sector accounting (x̅=3.69). By employing the multiple regression analysis, it was found that management influenced the overall state of being an OEPSA, in the following aspects: accuracy, transparency, responsibility, and effectiveness. In particular, the management related to planning, commanding, coordinating, and controlling affected the state of being an OEPSA while the management related to administration had no effect on the efficiency of OEPSA. Instead, overall personal job skills affected the state of being an OEPSA while technical skills, and IT skills, in particular, affected the state of being an OEPSA with statistical significance at the 0.05 level.