Factors affecting the efficiency of using Video Conference system in accounting operations of entrepreneurs within the industrial estate area, Samut Sakhon Province.

Abstract

The objectives of this study are (1) to study the efficiency of Video Conference System in accounting operations; (2) to study the personal factors of meeting facilitator affecting efficiency of Video Conference System in accounting operations; (3) to present the characteristics of meeting facilitator affecting efficiency of Video Conference System in accounting operations; (4) to present meeting process affecting efficiency of Video Conference System in accounting operations; (5) to present technology and devices of Video Conference affecting efficiency of Video Conference System in accounting operations. Data were collected by using questionnaires responded by the sample group, i.e., 158 accounting managers and each of them is obtained from each entrepreneur in industrial estate zone of Samut Sakorn Province. Relationship of 2 variables is analyzed through One-Way ANOVA and Multiple Regression Analysis. The results reveal that: 1) accounting managers of entrepreneurs in industrial estate zone of Samut Sakorn Province has efficiency of Video Conference System in accounting operations on meeting cost saving in the highest level; 2) factors on characteristics of meeting facilitator, technology and devices of Video Conference, and meeting process affects to efficiency of Video Conference System used by accounting managers in high level; and 3) factors on technology and devices of Video Conference and characteristics of meeting facilitator affecting efficiency of Video Conference System in accounting operations of entrepreneurs in industrial estate zone of Samut Sakorn Province, respectively, with statistical significance at 0.05. Both factors affecting efficiency of Video Conference System could forecast efficiency of Video Conference System by 62.00 percent