Factors Associated with Efficiency of Financial and Accounting Management of the Office of Disease Prevention and Control 3, Nakhon Sawan Province Factors affecting the efficiency of financial and accounting management of the Office of Disease Prevention and Control 3, Nakhon Sawan Province.

Abstract

This survey research aimed to 1) study levels of efficiency in financial and accounting management and 2) investigate factors affecting the efficiency of financial and accounting management of the Office of Disease Prevention and Control 3, Nakhon Sawan Province. The sample size was 139 officers of the Office of Disease Prevention and Control 3, Nakhon Sawan Province samples selected randomly by multi-stage sampling. Data was collected between 1 and 30 December 2021 by a questionnaire with a reliability value of 0.97.  The data was analyzed by frequency distribution, percentage, mean, standard deviation, and stepwise multiple linear regression.  Results of the study revealed that 46% of samples were male. They ranged in age from 36–45, with a mean age of 39.35. The vast majority (61.2%) have bachelor's degrees or equivalent. Most of them (59%) were civil servants and had a monthly income of between 20,001 and 35,000 baht (46.8%). Most of them (64%) had worked for over 5 years. Their efficiency of management in finance and accounting was at a high level (=34.62, SD=5.68). Factors affecting efficiency of financial management and accounting. Of the staff of the Office of Disease Prevention and Control 3, Nakhon Sawan Province were personnel(p-value<0.001)common values(p-value<0.001), and skills(p-value=0.02)80.6 percent of these factors could predict efficiency of financial management and accounting of the staff of the Office of Disease Prevention and Control 3, Nakhon Sawan Province (R square = 0.81, Adjusted R² = 0.81). The policy makers should bring the results from this study to guideline for planning and improving the efficiency of the organization's finance and accounting.