The Effects of the Factors on the Selection of Accounting Firms for Small and Medium Enterprises (SMEs) in the Upper Northeast, Thailand

Abstract

The objectives of this study are to study the factors affecting the selection of accounting firms of Small and Medium-sized Enterprises (SMEs) in the upper Northeastern of Thailand and to analyze the factors related to the decision to choose accounting office services of Small and Medium-sized Enterprises (SMEs) in the upper Northeastern of Thailand. The sample in this study consisted of Small and Medium-sized Enterprises (SMEs) in the upper northeastern of Thailand. The formula of Taro Yamane (1973) was applied for the sample. The research instrument used was questionnaire which contained 364 questionnaires. The data were analyzed using frequency, percentage, mean, standard deviation, and multiple regression analysis.

  The results of the study revealed that most small and medium-sized enterprises in the upper northeastern of Thailand had been in a business operation for 5-10 years, and they were service business. The factors affecting the decision to choose the accounting firm showed the average of overall opinions at a high level: the process aspect (𝑥̅ = 4.49), the service accessibility (𝑥̅ = 4.44), the reliability (𝑥̅ = 4.43), and the prices (𝑥̅ = 4.19), respectively. The analysis of correlation affecting the decision to choose an accounting firm was statistically significant at the 0.05 level in all aspects.