ความคิดเห็นของพนักงานการไฟฟ้าส่วนภูมิภาคจังหวัดลำพูน ต่อการนำระบบบริหารทรัพยากรองค์กรมาใช้ในระบบบัญชีการเงิน

Abstract

The objective of this study was to examine the opinions of Provincial Electricity Authority’s Employees, Lamphun Province towards the implementation of Enterprise Resource Planning (ERP) System in Financial Accounting System. The result of this study would help to improve the efficiency of accounting information system process and be prepared for the adoption of new technologies in the future. Questionnaires were sent to 52 people for collecting data and suggestions from Manager, Assistant Manager, Head of Division or Assistant, Accounting Staff and Controller of Provincial Electricity Authority’s personnel, Lamphun Province. The statistical analysis was carried out in order to obtain the values on frequency, percentage, mean and one-way ANOVA. The concept of Technology Acceptance Model (TAM), Accounting Information System (AIS) and also the factor of management support were applied in the study for analyzing the employees’ opinions toward the acceptance of ERP system in Financial Accounting System. Overall, the study showed that the respondents’ opinions toward implementing the ERP system in Financial Accounting System at a high level. The opinion of each aspect of TAM presented in high level as follows; input systems, process systems, output systems, security systems, job relevant and experiences, compatibility, readiness for change and ease of use. On the other hand, there were three factors including; management support, staff training and consulting, resulted in moderate level. The result of the study also found that people from an operating level required the organization supporting the process system as well as provided resources and training more than current situation. But the management level expressed their opinions towards these above factors as sufficient for them. Moreover, the users who used the SAP IS-U everyday pointed that there were insufficient in training. They had lower opinions on training than people using the system twice a week or more at a significant level. According to the respondents’ suggestion, the management should provide more user account, computer set with accessories, up-to-date user’s manual and continuous training. In addition, some people suggested that there would be more technical staff to assist them deal with troubles.