A study of guidelines for the development of public accounting operations of a government agency in Bangkok

Abstract

The objectives of this research are to 1) study problems and obstacles in the accounting operations of a government agency in Bangkok and 2) develop guidelines for accounting practitioners of a government agency in Bangkok. This research employs qualitative methods, using semi-structured interviews as a tool to collect data from 31 key informants within a government agency in Bangkok. Data analysis involves classifying accounting operations data within the New GFMIS Thai system, which includes the ledger system, disbursement system, and revenue receiving and remittance system, fixed asset accounting system, procurement systems, and budget systems. The research identified several issues: incorrect accounting entries by disbursement unit officers, misuse of general ledger codes, recording errors, incorrect budget and main activity codes, improper fund source usage, incomplete accounting records, lack of regular account checks, discrepancies between recorded accounts and supporting documents, and inadequate asset and budget control registers. These findings lead to guidelines for improving accounting practices to enhance the efficiency of government accounting personnel in the agency.