APPLICATION FACTOR OF THE ACCOUNTING SOFTWARE PACKAGE THAT HAVE AN EFFECT ON THE EFFECTIVENESS OF SMES ACCOUNTING SYSTEM IN THAILAND

Abstract

          The objectives of this research article were to study the factors of the application of accounting software packages that affect the effectiveness of accounting systems of small and medium-sized businesses in Thailand. The sample group is small and medium-sized businesses in Thailand. This research is quantitative research from 4 business groups, namely production, agriculture, trade, and service. A questionnaire was used to collect 400 data sets. The data were analyzed by percentage, mean, standard deviation. And multiple regression analysis. The results revealed the factors of application of accounting software programs that affect the effectiveness of accounting systems of small and medium-sized businesses. The accessibility to the system and the price are at a high level. The hypothesis testing results revealed that the system accessibility factor was accessibility with the operating system. and compatibility with other programs have a positive influence on the effectiveness of the accounting system and the price factor, i.e., cost and expenses. It has a positive influence on the effectiveness of the accounting system of SMEs in Thailand. With statistical significance at 0.01 level, the research findings can be used as a guideline for accountants of small and medium businesses in Thailand. From the four business groups, namely production, agriculture, trade, and services, in considering the selection of ready-made accounting software that is suitable for the type of business and the nature of business operations in order to continue to operate with efficiency and effectiveness, Accountants of small and medium businesses in Thailand must be awake all the time to enhance knowledge and ability Professional skills as well as seeking new information new basic skills in other professions making the operation more efficient.