ปัจจัยที่มีอิทธิพลต่อประสิทธิภาพการจัดทำบัญชีและงบกองทุนหมู่บ้านในสามจังหวัดชายแดนภาคใต้

Abstract

The objectives of the research were to 1) understand the level of effectiveness of management of accounting and village fund in the three southernmost provinces. And 2) to identify the factors which influenced the management of accounting and village fund in the provinces. The samples were 200 accountants who in charge of the village fund accounting in those provinces. in the statistical analysis, frequency, percentage, mean, standard deviation, and Multiple Regression Analysis were applied. The result of the study showed that the majority of the samples, 69% had a high level of effectiveness in managing the accounting and the village fund Following by the 25.50% of the samples who had a moderate level of effectiveness, and 5.50% of the least effective, respectively. On the other hand, the variables of knowledge and skills of the accountants were factors that predicted 15.6% of the effectiveness of the management of the accounting and village fund as the statistical significance level at .01. Therefore it gave the advantage toward the effectiveness of management of the accounting and village fund in the provinces. Conversely, the factor of the educational qualification delivered disadvantages toward the effectiveness.