Main Article Content
This study attempted to investigate the influenc of information management leadership, top management support, information technology resource, modern accounting knowledge, and technology munificenc growth on accounting information system quality in the auto parts SMEs business of Thailand. Data were collected from 243 auto parts SMEs in Thailand through the use of questionnaire mail survey while the key informants were head of accounting department from each SMEs. The statistics used to analyze was the ordinary least square regression (OLS regression). The response rate was 22.58%. The results of OLS regression reveal that technology munificenc growth, information management leadership, and information technology resource were essentially factors which affect accounting information system quality. Meanwhile, in the auto part SMEs’ context of Thailand, top management support, and modern accounting knowledge did not have any effects on accounting information system quality.
I and co-author(s) certify that articles of this proposal had not yet been published and is not in the process of publication in journals or other published sources. I and co-author accept the rules of the manuscript consideration. Both agree that the editors have the right to consider and make recommendations to the appropriate source. With this rights offering articles that have been published to Panyapiwat Institute of Management. If there is a claim of copyright infringement on the part of the text or graphics that appear in the article. I and co-author(s) agree on sole responsibility.
Allred, B. B. & Swan, K. S. (2004). Contextual inﬂuences on international subsidiaries product technology strategy. Journal of International Management, 10, 259-286.
Armstrong, J. C. & Overton, T. S. (1977). Estimating nonresponse bias in mail surveys. Journal of Marketing Research, 14, 396-402.
Boulianne, E. (2014). Impact of accounting software utilization on students’ knowledge acquisition. An important change in accounting education. Journal of Accounting & Organizational Change, 10(1), 22-48.
Breznik, L. (2012). Can information technology be a source of competitive advantage? Economic and Business Review, 14(3), 251-269.
Bruton, G. D. & Rubanik, Y. (2002). Resources of the frm, Russian high technology startups, and frm growth. Journal of Business Venturing, 17, 553-576.
Chen, J. C. & Lin, W. B. (2004). The effects of environment, knowledge attribute, organizational climate, and frm characteristics on knowledge sourcing decisions. R&D Management, 32(2), 137-146.
Da Silva, L. A., Damian, I. P. M. & De Pádua, S. I. D. (2012). Process management tasks and barriers: Functional to processes approach. Business Process Management Journal, 18(5), 762-776.
Daoud, H. & Triki, M. (2013). Accounting Information Systems in an ERP Environment and Tunisian Firm Performance. The International Journal of Digital Accounting Research, 13, 1-35.
Ertruk, E. & Arora, J. K. (2017). An Exploratory Study on the Implementation and Adoption of ERP Solutions for Businesses. eprint arXiv: 1701.08329.
Federation of Accounting Professions Under The Royal Patronage of His Majesty The King. (2017). Thai Financial Reporting Standard For Small and Medium-Sized Entities (TFRS for SMEs). Retrieved December 25, 2017, from https://www.fap.or.th/en/Article/Detail/67787
Fitriati, A. & Mulyani, S. (2015). Factors that Affect Accounting Information System Success and its Implication on Accounting Information Quality. Asian Journal of Information Technology, 14(5), 154-161.
Florin, M., Groza, C. & Aldescu, E. O. (2011). Using web technology to improve the accounting of small and medium enterprise. An academic approach to implementation of IFRS. Annales Universitatis Apulensis Series Oeconomica, 13(2), 280-289.
Glazer, R. & Weiss, A. M. (1993). Marketing in turbulent environments: Decision processes and the time-sensitivity of information. Journal of Marketing Research, 30, 509-521.
Grabski, S. V. & Leech, S. A. (2007). Complementary controls and ERP implementation success. International Journal of Accounting Information Systems, 8(1), 17-39.
Hair, J. F. Jr., Black, W. C., Babin, B. J. & Anderson, R. E. (2010). Multivariate Data Analysis: A Global Perspective (7th ed.). New Jersey: Pearson Prentice Hall.
Jajoo, N. & Kakkad, A. (2016). Sustaining and Institutionalizing Quality Circles. The Journal of Quality and Participation, 39(1), 9-12.
Kettinger J. W., Zhang, C. & Marchand, A. D. (2011). CIO and Business Executive Leadership Approaches to Establishing Company-Wide Information Orientation. MIS Quarterly Executive, 10(4), 157-174.
King, D. R., Covin, J. G. & Hegarty, W. H. (2003). Complementary resources and the exploitation of technological innovations. Journal of Management, 29(4), 589-606.
Konthong, K. & Ussahawanitchakit, P. (2010). AIS competency, Accounting Outcomes, and frm performance: An empirical study of Thai-listed frms. Journal of international management studies, 10(3), 43-67.
Lai, F., Zhao, X. & Wang, Q. (2006). The impact of information technology on the competitive advantage of logistic frms in China. Industrial Management & Data Systems, 106(9), 1249-1271.
Laosirihongthong, T., Teh, P. L. & Adebamjo, D. (2013). Revision quality management and performance. Industrial Management & Data Systems, 117(7), 990-1006.
Liu, G., Wang, E. & Chua, C. E. H. (2015). Leveraging Social Capital to Obtain Top Management Support I complex, Cross-Functional IT Project. Journal of the Association for Information Systems, 16(8), 707-737.
Mao, H., Liu, S., Zhang, J. & Deng, Z. (2016). Information technology resources, knowledge management capability, and competitive advantage: The moderating role of resource commitment. International Journal of Information Management, 36(6), 1062.
Mirbagheri, S. & Hejazinia, M. (2010). Mobile marketing communication: Learning from 45 popular cases. International Journal of Mobile Marketing, 5(1), 175-192.
Nicolaou, A. I. (2000). A contingency model of perceived effectiveness in accounting information system: Organizational coordination and control effects. International Journal of Accounting Information System, 1(2), 91-105.
Nixon, P., Harrington, M. & Parker, D. (2012). Leadership performance is signifcant to project success or failure a critical analysis. International Journal of productivity and Performance Management, 61(2), 204-216.
Nunnally, J. C. & Bernstein, I. H. (1994). Psychometric Theory. New York: McGraw Hill.
Salaheldin, I. S. (2009). Problems, Success Factors, and Benefts of QCs Implementation: A Case of QASCO. The TQM Journal, 21(1), 87-100.
Schoute, M. (2011). The relationship between product diversity, usage of advanced manufacturing technologies and activity-based costing adoption. The British Accounting Review, 43(2), 120-134.
Sener, I. (2012). Strategic Responses of Top Managers to Environmental Uncertainty. Procedia-Social and Behavioral Sciences, 58, 169-177.
Tang, J. (2008). Environmental Munifcence for Entrepreneurs: Entrepreneurial Alertness and Commitment. International Journal of Entrepreneurial Behaviour & Research, 14(3), 128-151.
Tóth, Z. (2012). The Current Role of Accounting Information Systems. Theory, Methodology, Practice; Miskolc, 8(1), 91-95.
Tucker, B. P. & Lowe, A. D. (2014). Practitioners are from Mars; academic are from Venus? An investigation of the research-practice gap in management accounting. Accounting, Auditing & Accountability Journal, 27(3), 394-425.
Upadhyay, P., Kundu, A. & Nair, S. (2016). On managing business, organization climate and enterprise system implementation: Insights from Indian MSMEs. Journal of Workplace Learning, 28(8), 472-483.
Zanello, G. & Srinivasan, C. S. (2014). Information Sources, ICTs and Price Information in Rural Agricultural Markets. European Journal of Development Research, 26(5), 815-831.
Zarraga, R. M. & Alvarez, M. J. (2016). Effcient information-related practices in companies committed to EFQM. TQM Journal, 28(6), 798-813.