Factors and Collaboration Affecting the Effectiveness of Using Computerized Accounting Systems (New e-LAAS) for Sustainable Development: A Case Study of Sub-district Administrative Organizations and Sub-district Municipalities in Mueang Khon Kaen District Khon Kaen Province

Abstract

The purpose of the research was 1. to evaluate the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) utilized by Sub-district Administrative Organizations (SAOs) in Manchakiri District Khon Kaen Province and 2. to compare the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) based on the personal characteristics of its users within the Sub-district Administrative Organizations in Manchakiri District Khon Kaen Province. This study employed a quantitative research design. The research instrument was a structured questionnaire. The sample consisted of 37 personnel responsible for operating the New Electronic Local Administrative Accounting System (New e-LAAS) in the Sub-district Administrative Organizations of Manchakiri District Khon Kaen Province. The participants were selected using purposive sampling. The data collected through the questionnaires were analyzed using descriptive statistics, including the calculation of the mean and standard deviation. The findings revealed that 1) Evaluation of the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) used by Sub-district Administrative Organizations (SAOs) in Manchakiri District Khon Kaen Province indicated that the overall efficiency was rated at a high level across all dimensions. Specifically, the highest mean score was found for the New e-LAAS software system (x̄ = 4.17, S.D. = 0.79), followed by confidence in the system (x̄ = 4.05, S.D. = 0.73) and government support (x̄ = 3.80, S.D. = 0.82), all of which were evaluated at a high level and 2) Comparison of the efficiency of the New Electronic Local Administrative Accounting System (New e-LAAS) according to users personal characteristics revealed that a comparison based on gender could not be performed because all 37 respondents (100%) were female, with no male participants included in the sample. Consequently, no conclusions regarding gender differences in the evaluation results could be drawn from this dataset. Furthermore, the findings indicated that users with different personal characteristics exhibited statistically significant differences in certain dimensions of the quality of the New e-LAAS. These differences were reflected in users' evaluations of system utilization and varied according to their job positions, indicating that personnel holding different positions perceived the effectiveness of the system differently.