Efficiency Study of Finance and Accounting Operations, College of Social Communication Innovation, Srinakharinwirot University

Abstract

This study aimed to (1) examine the level of satisfaction with financial and accounting services and the level of performance efficiency of financial and accounting operations at the College of Social Communication Innovation, Srinakharinwirot University; (2) compare opinions on the performance efficiency of financial and accounting operations based on demographic characteristics; and (3) investigate the relationship and predictive influence of satisfaction with financial and accounting services on the performance efficiency of financial and accounting operations. The sample consisted of 68 academic and supporting staff members of the College of Social Communication Innovation, Srinakharinwirot University. The research instrument was a questionnaire developed based on the conceptual framework of the study, with acceptable reliability. Data were analyzed using descriptive statistics, including mean and standard deviation, and inferential statistics, including independent t-test, one-way ANOVA, Pearson’s correlation, and enter multiple regression analysis. The results indicated that the overall level of satisfaction with financial and accounting services was high. Among the dimensions of satisfaction, satisfaction with service personnel received the highest mean score, followed by service processes and procedures, and public relations. The overall performance efficiency of financial and accounting operations was found to be at a moderate level. Differences in opinions regarding performance efficiency were found across certain demographic characteristics, including age, job position, educational level, and length of work experience, with statistical significance at the 0.05 level in some aspects. Furthermore, the findings revealed that satisfaction with financial and accounting services in all three dimensions was positively correlated with overall performance efficiency at a statistically significant level. However, the results of the multiple regression analysis showed that only satisfaction with public relations had a statistically significant predictive effect on performance efficiency, while satisfaction with service processes and procedures and satisfaction with service personnel did not show a significant influence. This suggests that clear, comprehensive, and up-to-date communication of financial and accounting information plays a crucial role in reducing operational errors and enhancing the overall performance efficiency of the organization.