The Competence of Accountants which can Affect the Successful Performance of the Accounting Information System Operation of the SME Entrepreneurs in the Service Sector of the Bangkok Area

Abstract

The purpose of this study was to study in which areas the competence of accountants can affect the successful performance of the accounting information system operation of the SME entrepreneurs in the service sector of the Bangkok area. This research is a quantitative study. Data was collected using questionnaires obtained from accounting personnel of companies of SMEs in the service sector of the Bangkok area using 400 questionnaire sets. Data was analyzed by a statistical package program using descriptive statistical analysis such as percentage value, average value, and standard deviation to describe the general characteristics of the respondents. Correlation coefficient analysis was used to test the relationship between independent variables and dependent variables, and multiple regression analysis as a method of testing the research hypothesis. The results of the preliminary study found that the SME entrepreneurs in the service sector of the Bangkok area expressed their opinions on the 4 parts related to the competence of accountants, which affect the success of the operation and the accounting information system at the highest level. The results of the research hypothesis revealed that the competence of accountants, the comprehension of accounting profession, the code of ethics for professional accounting, and the attitude towards the professional accounting will have a positive impact on the successful performance of the accounting information system operation. The objective achievement, the data accuracy, the timeliness of information, and the acceptance of the involved parties are statistically significant at the level of 0.01. The competence of accountants in professional accounting skill, which has a positive effect on the successful performance of the accounting information system and the accuracy of data are statistically significant at the level of 0.05.