FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM QUALITY: AN EMPIRICAL EVIDENCE FROM AUTO PARTS SMEs IN THAILAND

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Nutchajarin Lohapan Kornchai Phornlaphatrachakorn Saranya Raksong

Abstract

          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.

Keywords

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How to Cite
Lohapan, N., Phornlaphatrachakorn, K., & Raksong, S. (2018). FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM QUALITY: AN EMPIRICAL EVIDENCE FROM AUTO PARTS SMEs IN THAILAND. Panyapiwat Journal, 10(3), 193-206. Retrieved from https://www.tci-thaijo.org/index.php/pimjournal/article/view/162389
Section
Research Article

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