Administrative Factors and Administrative Processes Associated with Financial and Accounting Performance of the Finance and Accounting Officers in Sub-district Health Promoting Hospital, Phitsanuloke Province

Abstract

This descriptive research aimed to investigate the administrative factors and administrative processes associated with financial and accounting performance of the health personnel responsible for finance tasks in a Sub-district Health Promoting Hospital in Phitsanuloke province. The population consisted of 144 health officers who were appointed in the fiscal year 2015. A sample size of 90 was determined using the Daniel formula.. Systematic random sampling of the population was used and data were collected using questionnaires. The data were analyzed using the Pearson Product Moment correlation coefficient. The results revealed that administrative factors including man power, money, and material had a mean score at a high level (=3.97, SD=.46), and administrative processes, including planning, organizing, directing, coordinating, and reporting had a mean score at a high level (=4.11, SD=.48). Moreover, financial and accounting performance including receiving money, disbursement of funds, cash storage, remittance, accounting records, and accounting reports had a mean score at a high level (=4.32, SD=.53). Data analyses found that administrative factors and administrative processes were statistically significant associated with financial and accounting performance of the finance and accounting officers  (r=.340, r=.259, p<.05, respectively). The executives should therefore provide adequate and appropriate budget as well as promote coordination with both internal and external organizations to increase the effectiveness of financial and accounting performance.