ABSTRACT

          The objectives of this research were: 1.to study administrators’ participation for the formation of the internal control system of Mahachulalongkornrajavidyalaya University, 2.to study the components of the internal control system of Mahachulalongkornrajavidyalaya University and  3. to propose a model of  administrators’ participation for the formation of the internal control system of Mahachulalongkornrajavidyalaya University.

Methodology was mixed methods between qualitative and quantitative approaches.  The qualitative method, which the data were collected from 26 key informants, by purposive method, the data were collected from experts with structured by in-depth-interviewing, and interviewing of  9 participants from focus group discussion. The data from both methods were analyzed by descriptive interpretation, while in the quantitative method, the data were collected by questionnaires from 196 respondents, The stratified sampling method, who were administrators. The data were analyzed by frequency, percentile, mean and standard deviation.

Findings were as follows:

            1.The degree of participation of administrators found that; 1) participation in providing information which was the  knowledge of internal controlling systems and transferring the knowledge from central campus  to provincial campuses, since Mahachulalongkornrajavidyalaya University were large organizations with many branches throughout the country, 2) participation in the opinions of expression were minimal. Personnel in the organization did not dare to express their opinions, Since Mahachulalongkornrajavidyalaya University was Sangha University. The organizational culture was to respect the elders by ages, positions and consideration. The opinion expression from lower level was minimal. Good opinion express was good thing to do, which was based on the good knowledge of internal control systems, 3) the participative planning and decision making were from the high level executives and 4) the condition of participative capacity development for the executives in the areas of awareness, comprehension and conceptualization of internal control system were still minimal, and to develop the executives to comprehend the importance and benefits of the internal control system could not be done, due to their work overloads.    

            2. Condition of controlling elements of internal control system of Mahachulalongkornrajavidyalaya University were mainly the control systems of education. Other controlling systems such as property inventory control, income and expenditure control were set by each department  in line with  Office of the  Auditor General of Thailand,  that had made the internal control system more circumspectly, the finding from this quantitative method was indicated, from high to low mean score, as 1) monitoring and evaluation was at 2.81, 2) controlling environment was at 2.77, 3) information communication technology was at 2.41, 4) controlling activity was at 2.38 and 5) the risking was at 2.35 consecutively 

            3. To propose a model of  administrators’ participation for the formation of the internal control system of Mahachulalongkornrajavidyalaya University were as follows:

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