Page 18 - JRISS-vol.2-no3-รวมเลม_Neat

Journal of Ratchathani Innovative Social Sciences : Vol.2 No.3 July-September 2018 13

ดานบัญชีของมหาวิทยาลัยราชภัฏในประเทศไทย พบวา การปฏิบัติตามเกณฑการประเมินผล
การปฏิบัติงานดานบัญชีสวนราชการ มีความสัมพันธเชิงบวกกับความกระตือรือรนในการทํางาน

อยางมีนัยสําคัญทางสถิติที่ระดับ 0.01
คําสําคัญ: เกณฑการประเมินผลการปฏิบัติงาน ความกระตือรือรนในการทํางาน ผูปฏิบัติงาน
ดานบัญชีของมหาวิทยาลัยราชภัฏ

Abstract

This study aimed 1) to study the performance for criteria in evaluating
the accounting performance and active to work of accounting practitioners at
Rajabhat universities in Thailand, 2) to study enthusiastic to work of accounting

practitioners at Rajabhat universities in Thailand, and 3) to study the
relationships between the performance for criteria in evaluating the accounting
performance and enthusiastic to work of accounting practitioners at Rajabhat
universities in Thailand.

The sample used in this study included 108 accounting practitioners at
Rajabhat universities in Thailand. The research instrument was a
questionnaire. Data analysis employed the techniques of frequency distribution,
percentage, mean, standard deviation, and multiple regressions.

The research findings were as follows: 1) Accounting practitioners at
Rajabhat universities in Thailand revealed that the performance for criteria in
evaluating the accounting performance of the government agencies as a whole;
including accuracy, transparency and accountability, were at the highest level

2) Accounting practitioners at Rajabhat universities in Thailand have the
enthusiastic about their work in the areas of documentation/ evidence of
accounting and financial reporting at a high level 3) The results of the study on
the relationships between the performance for criteria in evaluating the

accounting performance and enthusiastic to work of accounting practitioners at
Rajabhat universities in Thailand showed that performance for criteria in
evaluating the accounting performance of the government agencies was
positively correlated to work enthusiasm statistically significant at the 0.01 level.

Keywords: Criteria on performance, working enthusiasm, accounting practitioners
at Rajabhat universities