Evaluating the accounting performance at payment center level through GFMIS of Sena hospital, Phra Nakhon Si Ayutthaya Province

Abstract

Objective : This study was to identify the factors affecting the evaluation of accounting performance. The results of this study can be used to solve various problems and used as guidelines to improve accounting data to be more accurate, complete and reliable.

Methods : A descriptive analysis, data was collected from accounting performance evaluation reports of Sena Hospital, Phra Nakhon Si Ayutthaya province in fiscal 2015 and 2016, using tree diagram in data analysis.

Results : It was found that that factors affecting the evaluation of accounting performance were as follows: In terms of management policy, the hospital had a policy to structure and appoint personnel in line with the management policy. There were also clear accounting policies on procurement, finance, and accounting. There were also policy to support the procurement, equipment and supplies to be sufficient. In terms of personnel, the operational officers were knowledgeable in GFMIS operational systems for procurement and accounting. They also had a deep understanding of the financial statement audit process from GFMIS. In terms of using GFMIS system via web online, the operational officers in procurement, finance, and accounting conducted validation starting from data import to processing to reduce operational errors. In terms of internal organizational environment, they consisted of personal factors such as experience, age, and education. The job factors were job description, job skills and job structure. Management factors were job security and advancement opportunities, co-workers, and job responsibilities.

Conclusions : Form analyzing the results of the assessment, the factors affecting the evaluation of accounting, included policy and management, skills for using GFMIS, and intemal organigation environment. Such factors are important part in the job satisfaction and affect the operation performance.

Keywords : Factors, Impact, Accounting performance evaluation