ทักษะทางวิชาชีพ ด้านความชำนาญในการปฏิบัติงานและการใช้เทคโนโลยีสารสนเทศทางบัญชีส่งผลต่อประสิทธิภาพการปฏิบัติงานของบุคลากรทางบัญชีใน องค์กรปกครองส่วนท้องถิ่นในเขตภาคใต้

Abstract

The performance of accounting personnel in the local government is important as it helps building reliability toward the organization. It is essential that the accounting personnel need to be professional and able to use IT that are relevant to the accounting in the government sectors which are- the financial system administration through the use of GFMIS for the efficient work and also to meet the objectives of the organizations. This research is aiming to study about the factors affecting performance on account of local administrative organization. The samples are 347 accounting personnel in the local government of southern Thailand. Questionnaire and data statistics used in the study is the basic statistics and multiple regression analysis.

              The findings reveal that 1) working expertise affects the working performances, IT application and accounting information system also affect the working performance.