Internal control factors and operational factors affecting the efficiency of financial and accounting practitioners in The Army

Abstract

          The purpose of this research was to study the relationship between internal control and operational factors affecting the efficiency of finance and accounting personnel   in the Royal Thai Army and to develop an alternative model of internal control and operation. work to be effective with finance and accounting personnel in the Army. The samples used in this study were 234 Thai Army finance and accounting practitioners using a regional hierarchical random sampling method. and 8 key informants. The research tool was a questionnaire.  A 5-level estimation scale with a content validity between 0.80 - 1.00 and a confidence value of 0.98 and an in-depth interview. Statistics used were frequency, percentage, mean, standard deviation. Pearson correlation coefficient Multiple regression analysis and content analysis  The level of statistical significance was set at 0.05. 

          The results showed that; 1) Internal control factors have a positive correlation and positive effect on the performance of finance and accounting personnel in the Army. In  total, it contains control environment Information and Communication Monitoring and Evaluation. 2) Operational factors have a positive correlation and positive effect on the performance of finance and accounting workers in the Army. In total, it contains professional skills use of accounting information technology and work experience. 3) Alternative forms of internal control to enhance the efficiency of finance and accounting personnel in the Army. Management must give the greatest importance to information and communication. and alternative forms of practice To enhance the efficiency of finance and accounting personnel in the Army. Executives must give the greatest importance to the use of accounting information technology and work experience