ปัจจัยการควบคุมภายในและทักษะวิชาชีพบัญชีที่ส่งผลต่อความสำเร็จในการปฏิบัติงาน ของผู้ปฏิบัติงานด้านการเงินและบัญชีภายใต้หน่วยงานสนับสนุนภารกิจฝ่ายการเมือง
Year: 2025
Type: article
Study design: Observational Study
Abstract: This research aimed to 1. study the internal control factors influencing the success of financial and accounting personnel under political support agencies, and 2. examine the impact of professional accounting skills on the success of these personnel. This study employed a quantitative research approach. The sample group comprised 195 financial and accounting personnel from three political support agencies: 1. the Secretariat of the House of Representatives, 2. the Secretariat of the Senate, and 3. the Office of the Permanent Secretary, Prime Minister’s Office. Purposive sampling was applied, and data were collected from the entire population due to its manageable size and full accessibility. The research instrument was a questionnaire that underwent content validity (IOC) evaluation and achieved an acceptable level of reliability. Data were analyzed using descriptive statistics and multiple regression analysis. The findings revealed that internal control factors had a positive influence on the success of financial and accounting personnel, with an overall mean score of 4.06 and a standard deviation of 0.44, indicating a high level. Likewise, professional accounting skills positively influenced performance success, with an overall mean score of 4.25 and a standard deviation of 0.40, reflecting the highest level. The results highlight the importance of strengthening internal control systems and systematically developing professional accounting skills to enhance work efficiency in the public sector. These findings offer practical implications for improving transparency and achieving tangible outcomes in public administration.
Institution: Sripatum University
Language: Thai
Subfield: Accounting
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215245751