ความสัมพันธ์ระหว่างคุณภาพและความเหมาะสมของระบบสารสนเทศทางการบัญชีกับผลการดำเนินงานของวิสาหกิจขนาดกลางและขนาดย่อม ในจังหวัดปทุมธานี

Abstract

The purposes of this independent study were to study the quality and alignment of the accounting information system and its effect on the performance of small and medium enterprises in Pathum Thani province. The samples were 400 accountants, accounting managers or executives of small and medium enterprises in Pathum Thani province. The instrument used to collect data was a questionnaire. The data were analyzed by frequency, percentage, mean, standard deviation, and multiple regression analysis. The study findings showed that the quality of the accounting information system affected the overall performance. When considering all of the aspects, it was found that the completion of the accounting information system and the decision-making aspect affected the performance, while the accuracy and reliability, the accuracy inspection, and the punctuality did not affect the performance at a statistical significance level of 0.05. Additionally, the alignment of the accounting information system affected the overall performance and all of the aspects, which comprised flexibility in applying, and flexibility for improvement and change at a statistical significance level of 0.05.