Factors Affecting the Success of Financial Management Performance Evaluation and the Development of Internal Control Systems in Five Dimensions: Financial Dimension of Community Hospitals under the Khon Kaen Provincial Public Health Office.

Abstract

      This study employed a cross-sectional survey research design to examine the level of success in evaluating the efficiency of financial management and the development of the five-dimensional internal control system, with a focus on the financial dimension, in community hospitals under the Khon Kaen Provincial Public Health Office. The objectives were to investigate personnel-related factors, financial management processes, and internal control system factors associated with the success of the evaluation; examine the relationships between these factors and evaluation success; identify problems and obstacles; and propose guidelines for improving the financial internal control system. The study sample consisted of 39 personnel appointed to the working committee responsible for evaluating financial management efficiency and developing the five-dimensional internal control system, specifically the financial dimension, for fiscal year 2026 (B.E. 2569). The research instrument was a questionnaire. Data were analyzed using descriptive statistics and Pearson’s correlation coefficient, in accordance with the data analysis plan. The results showed that the personnel-related factors with the highest mean scores in their respective areas were understanding of the financial internal control evaluation criteria (Mean = 3.54, SD = 0.79), participation in preparing the organization’s financial reports (Mean = 3.49, SD = 0.94), and the ability to verify the accuracy of financial data (Mean = 3.38, SD = 0.71), respectively. The financial management process, internal control system, and level of success in evaluating financial management efficiency in the financial dimension were all rated at a good level, with mean scores ranging from 3.68 to 5.00. Correlation analysis revealed that understanding of the internal control system was significantly associated with success in financial management at the 0.05 significance level (p = 0.038). In contrast, work experience and data analysis and utilization skills were not significantly associated with success (p = 0.517 and p = 0.213, respectively). Both the financial management process and the internal control system were significantly associated with success in financial management (p < 0.001 for both factors).