The Effect of Internal Control of the Off-Budgetary on Resource Management Efficiency of Educational Institutions under Vocational Education Commission in Thailand

Abstract

Internal control of the off-budgetary is a important process that the executive and staff use to make reliability that the method will be achieved and meet the objectives, which a good internal control must focuses on the internal control of the off-budgetary. Thus, the objective of this research is to study the internal control of the off-budgetary and resource management efficiency of colleges in the vocational education commission in Thailand. The questionnaire is utilized as an instrument for data collection from 300 executives in the vocational education commission in Thailand. Multiple correlation analysis and multiple regression analysis are assigned as statistical techniques of this research. The result of this research shows that internal control of the off-budgetary in approval, money saving, and annual report preparation positively relate and affect resource management efficiency. Moreover, the result also indicates that educational institutions under vocational education commission should intend to adopt internal control of the off-budgetary into their organization to enhance the resource management efficiency of the organization for maximum benefit.