A Relationship Model of Performance According to the Internal Control Standards Affecting the Success of Primary Educational Service Area Office with High Scores of Performance

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Project Title  :  A Relationship Model of Performance According to the Internal Control Standards Affecting the Success of Primary Educational Service Area Office with High Scores of Performance
By                   :  Sommart Kamwatjanang, Assoc. Prof. Dr.Boonmee Nenyoud and Komsorn Wongrugsa, Ph.D.
Advisor          :  Assoc. Prof. Dr.Boonmee Nenyoud and Komsorn Wongrugsa, Ph.D.
Degree           :  Doctor of Philosophy in Leadership and Innovation in Educational Administration
Major             :  Educational Administration
Faculty          :  Graduate School
Academic year   :  2018


Abstract

The purposes of this research were to study the performance according to the internal control standards and the success of primary educational service area office with high scores of performance and analyze a relationship model of performance according to the internal control standards affecting the success of the primary educational service area office with high scores of performance by using descriptive method. Data were collected through questionnaires from 59 primary educational service area offices with high scores of performance, each of offices collected 14 persons total to be 729 persons from every office. They were the directors, the deputy directors who controlled the administration group, the directors of administration group, the directors of personnel administration group, the directors of policy and planning group, the directors of promotion of education group, the directors of supervision and evaluation of education group, the directors of financial and asset administration group, the directors of internal audit unit, the internal control operators of group; administration group, personnel administration group, policy and planning group, promotion of education group and financial and asset administration group. Data were analyzed by using arithmetic mean, standard deviation, and coefficients correlation through the LISREL program. Furthermore the results will be analyzed for developing the relationship model of performance according to the internal control standards affecting the success of primary educational service area office with high scores of performance concern to the regulation of state audit commission of the kingdom of Thailand on the establishment of internal control standards B.E. 2544, then the model was validated by the experts through focus group discussion technique.

The research results showed as follows:

1. The performance according to the internal control standards of primary educational service area office with high scores of performance as a whole and each of aspects, the administrators and operators were rated at the high level. When considering in each of aspects, the control environment aspect was rated at the highest score of mean ( μ=4 . 3 3), the follow up were the risk assessment aspect (μ=4 .24), the monitoring aspect (μ= 4.21), the control activities aspect (μ= 4.17) and the information and communications aspect (μ=4.15).

2. The success of primary educational service area office with high scores of performance as a whole and each of aspects, the administrators and operators were rated at the high level. When considering in each of aspects, the effectiveness of organization aspect was rated at the highest score of mean(μ= 4.35), the follow up were the quality of service aspect (μ= 4.25), the development of personnel aspect (μ-= 4.23), the innovation and technology of administration aspect (μ-= 4.20) and the efficiency of education administration aspect (μ=4.18).

3 . Structural equation model of the relationship model of performance according to the internal control standards affecting the success of primary educational service area office with high scores of performance which consisted of 6 latent variables and 29 observed variables. Indicator of success was appropriated and harmonious with the empirical data. The results showed that x2= 928.34, df= 340, x2/df= 2.73, GFI= 0.97, AGFI= 0.93, NFI= 0.99, IFI= 0.99, CFI= 0.99, RMR= 0.01 and RMSEA= 0.04.

4. Structural model of the factors of internal control standards had the direct effect to the success of primary educational service area office with high scores of performance. The results of positive factors were the control activities aspect (DE= 0.43), the follow up were the risk assessment aspect (DE= 0.39), the information and communications aspect (DE= 0.36), the monitoring aspect (DE= 0.19) and the control environment aspect (DE= 0.17) respectively .They were proved its validity. The relationship model could predict well and accepted.

 

Keywords:  Elementary Education, Internal control.


A Relationship Model of Performance According to the Internal Control Standards Affecting the Success of Primary Educational Service Area Office with High Scores of Performance

Doctor of Philosophy in Leadership and Innovation in Educational Administration, Siam University, Thailand

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