Factors that affect an accountant’s accrual basis accounting at Udonthani Hospital

Abstract

This survey research aimed to study what extent the management-related factors affected an accountant’s accrual basis accounting at UdonThani Hospital and discusses methods of accrual basis accounting at the hospital. The participants in this study were 75 staff members of the hospital who are in charge of coordinating with staff who are in charge of accrual basis accounting. The descriptive statistical data were collected from the participants through the questionnaire and analyzed by examining the frequency, percentage, average, mean, t-test scores, and one-way ANOVA.

                It was found that the most of sample group was female 90.7%. Mostly between 41-50 years old 34.7%, followed by the age of 20-30 years 28.0%. Single status 54.7%, with lower education than bachelor’s degree 64.0%. Most of them had work experience less than 5 years 34.7%, followed by more than 15 years 32.0%, with monthly income less than 20,000 baht 70.7%. Employees of the Ministry of Public Health was 30.7%, followed by part time employees 28.0%. Mostly staffed was finance and accounting officers 84.0%, and work at financial department 37.3%.It was found from the survey that overview factors moderately affected accrual basis accounting. In addition, accrual basis accounting was highly affected by the administration, human resources, and management. It was also moderately affected by the budget and supplies. Moreover, when the average score was compared with the variations, it was found that different factors such as staff members’ sexes, education, positions, types of work, and places of works significantly have different statistical average scores of factors that affect accrual basis accounting.

                From the findings of the survey, it is suggested that the accounting policy be revised and the administration encourage employees who work in the accounting department to learn the needed skills for their careers. It is also recommended that more people be hired to work in the accounting department and more budget and raises should be provided as an incentive to the staff members. Finally, it is essential for the hospital to provide the up-to-date information and communication technology so that data and information can be efficiently connected with the network of other hospitals.