Factors Affecting the Success of Accounting Management for Village and Urban Community Funds in Mueang District, Chachoengsao Province

Abstract

This research report aims to Examine the factors related to accounting knowledge and skills that affect the success of accounting management for village and urban community funds. Study the motivational factors influencing the success of accounting management for village and urban community funds. Investigate the accounting systems and procedures that contribute to the success of accounting management for village and urban community funds. The research sample consisted of 287 individuals, including officers, committee members, or chairpersons involved in accounting for village and urban community funds in Mueang District, Chachoengsao Province. The research instrument was a questionnaire with a reliability coefficient of 0.83. Statistical methods used included percentages, mean, standard deviation, and multiple regression analysis. Among the 287 respondents, the majority resided in Na Mueang Subdistrict (134 people), followed by Khlong Luang Phaeng and Khlong Nakhon Nueang Khet Subdistricts. Most respondents were male (174 people), aged 51–60 years, with a high school education level (96 people), and predominantly held committee member positions (90 people). The research findings revealed

1. Regarding the factors affecting the success of accounting management for village and urban community funds in Mueang District, Chachoengsao Province 1.1 Accounting knowledge and skills significantly influenced the success of accounting management at a high level. 1.2 Motivation for accounting management significantly influenced success at a high level. 1.3 Accounting systems and procedures also significantly contributed to success at a high level.
2. Hypothesis testing revealed that both accounting knowledge and motivational factors significantly influenced the success of accounting management for village and urban community funds in Mueang District, Chachoengsao Province, at a statistical significance level of 0.05. Accounting knowledge accounted for 81.60% of the success, while motivation accounted for 82.20%, with a standard error of prediction (SEest Y) of 0.393.
3. The correlation analysis showed a positive relationship between accounting knowledge, motivation, and the success of accounting management for village and urban community funds, statistically significant at the 0.05 level.