Factors Affecting the Decision to use the Accounting Office of Small and Medium Enterprises (SMEs) in Muang District, Nong Bua Lamphu Province.

Abstract

The purposes of this research were to study factors affecting the decision to use the accounting office of small and medium enterprises (SMEs) in Muang District, Nong Bua Lamphu Province. The sample size was determined using simple random sampling. The total number of samples was 182 small and medium enterprises (SMEs). The instrument used in this study was questionnaires. The statistics used for data analysis were frequency distribution, percentage, mean, standard deviation, and survey component analysis by rotating the orthogonal axis of the elements with the Varimax rotation method. The KMO value used in evaluating the suitability of the data was 0.695.

                    The research results showed that the overall decision of using the accounting office was at a high level. The criteria of the component weight when rotating the axis is statistically significant at the level of 0.05. The element weight of 0.45 or more was used to determine factors affecting the decision of using the accounting office of SMEs in Muang District, Nong Bua Lamphu Province. These factors include 1) Accounting service fees 2) Understanding and responding to customer needs 3) Accounting office environment  4) Code of ethics for bookkeepers 5) Quality and efficiency of accounting office 6) Accounting standards 7) Accounting process 8) Bookkeeper’ skills 9) Discipline and appropriateness of the service fee 10) Convenience and suitability accounting and,     11) The credibility of the accounting office in all aspects.