Development of revenue and expense accounting systems: College of Innovation Management, Rajamangala University of Technology Rattanakosin
Abstract
THE OBJECTIVES OF THIS RESEARCH WERE: (1) TO STUDY REVENUE AND EXPENSE ACCOUNTING
SYSTEM DEVELOPMENT, (2) TO STUDY DATA STORAGE SYSTEM, (3) TO STUDY ACCOUNTING SYSTEM MANUAL
IN MAKING, AND (4) TO STUDY MANAGEMENT FINANCIAL REPORT. CONCEPTUAL FRAME WORK WAS BASED
ON ACCOUNTING SYSTEM DESIGN THEORY AND COMMITTEE OF SPONSORING ORSANIZATIONS OF THE TREAD
WAY COMMISSION INTERNAL CONTROL (COSO IE)
PURPOSIVE SAMPLING TECHNIQUE WAS APPLIED TO SELECT 12 EMPLOYEES INVOLVING IN
ACCOUNTING TASKS AND USINS FINANCIAL REPORT AT COLLEGE OF INNOVATION MANASEMENT TO ANSWER
SELF-REPORTED QUESTIONNAIRE. DATA WERE ANALYZED BY CONTENT ANALYSIS
RESEARCH FINDINGS REVEALED THAT: (1) APPROPRIATE REVENUE AND EXPENSE ACCOUNTING
SYSTEM WAS WELL SUITED WITH COLLEGE OF INNOVATION MANASEMENT'S ORGANIZATION STRUCTURE,
(2) SEARCHING FOR ANY ACCOUNTING INFORMATION COULD BE DONE RAPIDLY, (3) ACCOUNTING PROCEDURE
MANUAL WAS AVAILABLE, AND (4) FINANCIAL REPORT HAD MET MANAGEMENT'S REQUIREMENTS.