The influence of performance competency and quality of information systems on the success of accounting operations of the Royal Thai Army

Abstract

This research aimed to 1. examine the influence of operational competency on the success of accounting operations of the Royal Thai Army and 2. investigate the influence of the quality of accounting information systems on the success of accounting operations of the Royal Thai Army. This quantitative research employed a questionnaire as the data collection tool, gathering responses from 127 accounting officers and financial clerks. The data were analyzed using descriptive statistics, including percentage, mean, and standard deviation, and the hypotheses were tested using multiple regression analysis. The research found that having good accounting knowledge and using information technology and accounting information systems helped the Royal Thai Army succeed in its accounting tasks, especially in reaching its goals and following government rules. Additionally, strong analytical and problem-solving skills helped in effectively using resources and improving satisfaction among stakeholders. Analytical and problem-solving skills contributed to the effective acquisition and use of resources, as well as enhanced stakeholder satisfaction. Regarding the quality of the accounting information system, ease of use, system stability, and data accuracy were very important for reaching goals, following rules, and making the best use of resources, with significant results at the 0.05 and 0.01 level.