Factors affecting the efficiency of financial and accounting staff in the Public Health Department, Savannakhet Province, Lao People's Democratic Republic

Abstract

The financial and accounting performance of personnel in the Public Health Department, Savannakhet Province, Lao People's Democratic Republic, had not yet been able to achieve its goals effectively when measured by the quality of work, work volume and time spent in the work process. This research aimed to study 1. the level of operational factors and efficiency of financial and accounting work of personnel in the Public Health Department, Savannakhet province, and 2. factors affecting efficiency of financial and accounting work. It was quantitative research with a sample group totaling 172 people, using stratified random sampling and simple random sampling without replacement. The research tool used is a 5-level estimation questionnaire. The statistics used for analyzing data included frequency, percentage, mean, standard deviation, Pearson’s correlation coefficient, and multiple regression analysis. The results of the research found that: 1. Overall, performance factors were at a high level. When considering each aspect, there were four aspects which most highly performed: work knowledge and understanding, work accountability, work environment, and professional ethics. Furthermore, four aspects demonstrated high performance: accounting information technology skills, policy understanding, personnel relations within the organization, and work readiness. Additionally, the overall financial accounting performance reached its peak. And 2. factors that significantly affected performance at the .05 level were work accountability, work environment, and work morale, which together could predict performance at 33.7 percent.