摘要：This research aimed to: 1) study the current situation, the problem, and the need for developing the basic education school accounting administration system 2) develop the system, and 3) evaluate the findings. The samples were system investigation and analysis, questionnaire asking the current situation, problem, and need of basic education school accounting administration system. The respondents in primary education were 398 administrators, 398 practitioners, 125 internal auditors. For secondary education, were 398 administrators, 398 practitioners, and 38 internal auditors. The good practice school in accounting, was studied by using the structured interview from 2 secondary schools and 2 primary schools selected by purposive sampling. The developed basic education school accounting administration system, was administered in 2 secondary schools and 3 primary schools. The research findings found that Phrase 1: the current situation, problem, and need of the system was in “Low” level. The problem and need for developing system in the secondary schools and primary schools was in “High” level. Phrase 2: the system consisted of 6 major factors, 17 sub-factors. Phrase 3: the system implementation and verification were as follows: (1) the average value in opinion of the administrators, practitioners, the financial and accounting auditors was higher than before participating in workshop at .01 significant level, (2) the average value in evaluating competency after using the system, was higher than before using the system at .01 significant level, (3) the opinion of the appropriateness/work practice of major factors, the appropriateness, and the correctness was in “High” level, (5) the average value in satisfaction of the administrators, and practitioners was in “High” level, and (6) the average value in satisfaction of the administrators, and practitioners, and the auditors, on the quality of accounting information was in “High” level.
