Guideline for Setting Up an Appropriate Accounting System and Internal Control Case study of Utility Bill Receivable Information, KhonKaen University

Abstract

        The objectives of this research were to 1) ) to study the current utility bill receivable current information system and process 2) to be a guideline for setting up an appropriate accounting system and process for managing utility bill receivable information to internal control in the future. This study was a mixed method research by in-depth interview, participant observation and document study. The key informant were14 respondent from theboardand supplies officers, which were purposive sampling. The data analysis were used  content analysis comblined with SWOT and TOWS Matrix Analysis.
        The results showed that: 1. The current utility bill receivable current information system and process foundthe problems that arose were summarized as follows: 1) there is no update of the regulations and announcements based on currentevents and changes,2) Operators perform duplicate tasks from using a system for managing utility bill receivables,3) There are several systems for managingutility debtor information and there is no linkage, 4) There is no standardized database.
        2.A guideline for setting up an appropriate accounting system and and internal control in 3 areas. 1) internal control, propose forimprovement of relevant regulations and determine the separation of duties andseparation of duties in the user and administrators systems, 2) information and communication, propose a project to improve the utility debtor base to have aguideline for building a database of debtors to be the same way as well as to have aninformation system for tracking debtor status Including communication between the central area by the Treasury Division, Public Utilities Management Division with thedepartments let the departments, recognize the importance of managing the utility bill receivable information. 3) operational procedures, propose a guideline for reviewing of operating procedures and reduce the duplication of operations combined.