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The primary objective of this research is to examine how organizational culture and internal control efficiency impact the performance of private higher education institutions in Thailand. The study encompassed 58 institutions, with executives and accounting supervisors from these institutions participating as respondents to the questionnaire. This selection criteria was based on the importance of the gathered information and the voluntary participation required for questionnaire completion. A questionnaire served as the main research tool, gathering data on organizational culture, internal control efficiency, and institutional performance in Thailand's private higher education sector. The evaluation utilized the COSO framework (2013) and applied principles aligned with the Balanced Scorecard (BSC) analysis approach for measurement and assessment. Descriptive statistics revealed a high level of agreement regarding organizational culture, internal control efficiency, and operational outcomes within these institutions. Hypothesis testing indicated that while neither organizational culture nor internal control efficiency significantly influenced institutional performance, there was a statistically significant impact (p < 0.05) of these factors on the performance of private higher education institutions in Thailand.
Nunticha et al. (Tue,) studied this question.
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