Factors Influencing the Efficiency of Disbursement Accounting in the Government Electronic Finance Management System (Gfmis) of the Royal Thai Army Department of Finance

Abstract

This research has an objective to study the factors that has affects the disbursement of Royal Thai Army Finance Department’s Government Fiscal Management Information System. Independent variables which have been studied includes individual potential factors, information technology factors, working environment factors, system efficiency factors, and knowledge on accounting profession factors. Dependent variables which have been studied includes accounting effectiveness, completeness of data, cycle disbursement, quality, punctuality, and accuracy of financial statements. Sample group that is used in this study consists of government officers and Royal Thai Army Finance Department officers, in total 154 officers. A survey is used to collect data. Multiple Linear Regression is used to analyze data in order to investigate the hypothesis with significance in statistics. Research results have found that the influence factors are individual potential factors, which has a productive effect on completeness of accounting effectiveness, cycle disbursement, work quality, punctuality, and accuracy of financial statements, with significance in statistics at 0.05. Information technology factors impacts positively on the disbursement effectiveness of Government Fiscal Management Information System, completeness, cycle disbursement, punctuality, system efficiency, and accuracy of financial statements, with significance in statistics at 0.05. Working environment factors impacts effectively on punctuality of accounting effectiveness with significance in statistics at 0.05. System efficiency factors affects positively on accounting quality and punctuality, with significance in statistics at 0.05. Knowledge on accounting profession factors affects positively on accounting effectiveness completeness, cycle disbursement, accounting quality, punctuality, and accuracy of financial statements, with significance in statistics at 0.05.