การประเมินผลการใช้ระบบบัญชีคอมพิวเตอร์สำหรับองค์กรปกครองส่วนท้องถิ่นของเทศบาลตำบลในอำเภอเมืองเชียงใหม่

Abstract

The objective of this independent study was to evaluate the implementation of the computer accounting system for Local Administrative Organizations (or Local Administrative Accounting System – LAAS) of Sub-district Municipalities in Mueang Chiang Mai District. Data were collected via distributing the questionnaires to the personnel or staff of Sub-district Municipalities in Mueang Chiang Mai District that are using computer accounting system for Local Administrative Organizations (e-LAAS). The participants were 88 staff members from 8 Sub-district Municipalities and 82 of the questionnaires were returned, representing 93.18 percent. The data collection asked for the implementation of the Computer Accounting System for Local Administrative Organizations or e-LAAS, the budget and revenue system, expenditure information system and accounting system. The data showed the problems and obstacles and the factors affecting success of using e-LAAS. The results of the study revealed that the most respondents were female, aged between 30-39 years old, most of them graduated with a Bachelor of Accounting, Finance and Treasury, hold financial and accounting positions, length of employment is over 5-10 years, most have been trained, have the experience of using the e-LAAS system at least 2-4 years and they are fluent in Microsoft Excel. There are a several staff members whose have used another accounting system program, for example, Express Program; this program is also based on the e-LAAS system, but primarily focused on expenditures. The findings also indicated that each sub-district municipalities it has enough good computers, professional financial and treasury personnel to perform in financial and budgets operations. The evaluation results of implementation showed that most staff members able to work on revenue information system and for another system including the budget system that they can perform at a high level but the municipal secretary and the policy and planning analyst staff can perform better than the finance and accounting staff. For the revenue information system, staff members can perform at a high level which the revenue collection staff can perform better than the financial and accounting staff. For the expenditure information system, staff members can perform at a high level and the procurement officer position can perform better than the financial and accounting staff. And for the accounting system, staff members can perform at a high level and the best performance is the financial and accounting staff. The study showed the overall problems and obstacles in using the e-LAAS came from four factors which were: personnel, technology, processes and guidelines but mostly were from technology problems. The 6 main factors affecting the success of using the e-LAAS system were the importance of the accounting system, personnel, maintenance and support, supplies, guidelines and especially the internal work control procedures.