Business Environment and Accounting Capacity Affecting to Quality of Accounting Information of Community Enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi Provinces

Abstract

          The objective of this research is to study the levels of the business environment and accounting knowledge and abilities that affect the quality of accounting information of community enterprises in Samut Sakhon, Samut Songkhram, and Ratchaburi provinces. This is a survey and development research, collecting data through questionnaires from a sample of 572 community enterprises in the mentioned provinces. Descriptive statistics were used, including frequency distribution, percentages, means, and standard deviations.

         The research findings reveal that the overall business environment of community enterprises is at a moderate level, while the overall accounting knowledge and abilities are at a high level. The overall quality of accounting information of community enterprises is at a moderate level. Each component of the model demonstrates good accuracy and forecasting capability, with an acceptance rate of 80.4% at a statistical significance level of 0.05.