FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM …€¦ · capability is, the better results of organizational occur. In addition, the requirements of the law determine whether small

Panyapiwat Journal Vol.10 No.3 September - December 2018 193

FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM QUALITY:

AN EMPIRICAL EVIDENCE FROM AUTO PARTS SMEs IN THAILAND

ปจจยทสงผลกระทบตอคณภาพระบบสารสนเทศทางการบญช:

หลกฐานเชงประจกษจากธรกจ SMES ประเภทชนสวนยานยนตในประเทศไทย

Nutchajarin Lohapan1 Kornchai Phornlaphatrachakorn2 and Saranya Raksong3

1,2,3Mahasarakham Business School, Mahasarakham University

Abstract Thisstudyattemptedtoinvestigatetheinfluenceofinformationmanagementleadership,

topmanagementsupport,informationtechnologyresource,modernaccountingknowledge,and

technologymunificencegrowthonaccountinginformationsystemqualityintheautopartsSMEs

businessofThailand.Datawerecollectedfrom243autopartsSMEsinThailandthroughtheuse

ofquestionnairemailsurveywhilethekeyinformantswereheadofaccountingdepartmentfrom

eachSMEs.Thestatisticsusedtoanalyzewastheordinaryleastsquareregression(OLSregression).

Theresponseratewas22.58%.TheresultsofOLSregressionrevealthattechnologymunificence

growth,informationmanagementleadership,andinformationtechnologyresourcewereessentially

factorswhich affect accounting information systemquality.Meanwhile, in the autopart SMEs’

contextofThailand,topmanagementsupport,andmodernaccountingknowledgedidnothave

anyeffectsonaccountinginformationsystemquality.

Keywords: InformationManagementLeadership,TopmanagementSupport,InformationTechnology

Resource,ModernAccountingKnowledge,TechnologyMunificenceGrowth,AccountingInformation

System Quality

Corresponding AuthorE-mail:[email protected]

ผานการรบรองคณภาพจาก TCI (กลมท 1) สาขามนษยศาสตรและสงคมศาสตร และเขาสฐานขอมล ASEAN Citation Index (ACI)

วารสารปญญาภวฒน ปท 10 ฉบบท 3 ประจ�ำเดอนกนยำยน - ธนวำคม 2561194

บทคดยอ การวจยครงนมวตถประสงคเพอศกษาอทธพลของการเปนผน�าดานการจดการขอมล การสนบสนนจาก

ผบรหารระดบสงทรพยากรทางดานเทคโนโลยความรทางการบญชสมยใหมและการเจรญเตบโตของการเอออ�านวย

ของเทคโนโลยซงเปนตวแปรทสงผลกระทบตอคณภาพระบบสารสนเทศทางบญชในธรกจSMEsประเภทผลตชนสวน

ยานยนตในประเทศไทย การศกษาครงนเกบรวบรวมขอมลจากธรกจ SMEs ประเภทชนสวนผลตชนสวนยานยนต

จ�านวน 243 รายในประเทศไทย โดยใชแบบสอบถามในการส�ารวจและผใหขอมลหลกคอ หวหนาแผนกบญช

สถตทใชในการวเคราะหคอ ใชการวเคราะหถดถอยพห โดยอตราการตอบกลบของการศกษาครงนคดเปน22.58%

จากผลการศกษาแสดงใหเหนวาการเจรญเตบโตของการเอออ�านวยของเทคโนโลยการเปนผน�าดานการจดการขอมล

และทรพยากรทางดานเทคโนโลยลวนเปนปจจยส�าคญทสงผลตอคณภาพของระบบสารสนเทศทางการบญชของธรกจ

ประเภท SMEs ในบรบทของประเทศไทย แตอยางไรกตามผลการศกษาครงนแสดงใหเหนวา การสนบสนนจาก

ผบรหารระดบสงและความรทางการบญชสมยใหมนนไมมอทธพลอยางมนยส�าคญตอคณภาพของระบบสารสนเทศ

ทางการบญชในบรบทของธรกจประเภทSMEsในประเทศไทย

ค�าส�าคญ: การเปนผน�าดานการจดการขอมล การสนบสนนจากผบรหารระดบสง ทรพยากรทางดานเทคโนโลย

ความรทางการบญชสมยใหมการเจรญเตบโตของการเอออ�านวยของเทคโนโลยคณภาพระบบสารสนเทศทางการบญช

IntroductionNowadays,oneofthemosteffectivelytool

to copewith the unstable environment and

supportdecisiontaskisaccountinginformation

system.Accountinginformationsystemprovide

accountinginformationtosupportdecisiontask

whichintegrateorganizationalactivitiescontrol

andstrategicdecisionmaking.Hence,thequality

ofaccountinginformationmayhelpthemanagers

tounderstandtherealsituationoftheirfirm,

andreduceuncertaintybeforemakingdecision

(Fitriati&Mulyani,2015).Accountinginformation

systemisdefinedasacomputer-basedsystem

thatprocessesfinancialinformationandsupport

decision task in the coordination context

organizational activities control and strategic

decision-making (Nicolaou, 2000). Accounting

informationsystemeffectivenesswillprovide

the relevant informationwhich enhance the

quality of financial statements. Theusageof

accounting information systemwill not only

affect the financial report and support the

processofbusinesstransactionsrecording,but

also; the negligent making decision process

andinternalcontroloftheirfirms(Kontong&

Ussahawanitchakit, 2010). The relevant and

valuable information are generated from

accountinginformationsystem,intherealtime

manner and important economic circumstances

are frequently reported to support decision

task (Daoud & Triki, 2013). Additionally, an

effective informationsystemisanticipatedto

increasethequalityofchoices,andimproving

theorganization’sperformance(Ertruk&Arora,

2017). The fit of the accounting information

systemwiththeorganizationalrequirementsisan

essentialcomponentofaccountinginformation

systemusagesuccess.Therefore,thesuitable



matchbetweenaccountinginformationsystem

designandbothofinternalandexternalfactors

will be themain componentswhich lead to

thesuccessofsystemimplementation.

The accounting information system is

continuously changing with the economic

circumstances. Furthermore, the variation in

thedirectenvironmentsuchprocedurewithin

organizationand indirect factor, suchaseco-

nomic and social, are identified as the key

factorswhichurgetheadaptationofaccounting

system to respond the changeable demand.

Thus,themoreadaptiveofaccountingsystem

capabilityis,thebetterresultsoforganizational

occur. In addition, the requirements of the

law determine whether small andmedium

enterprises are responsible for preparing the

financialstatements.Forthisreason,accounting

information system is an essential tool to

facilitatetheoperationalworksofeachfirms.

Hence, the topics of accounting information

systemqualityinthecontextofSMEsinThailand

isinteresting.Inaddition,theempiricalevidence

ofaccountinginformationsystemqualityinthe

context of SMEs in Thailand is quite few.

Therefore,tofulfillthisgap,thepurposeofthis

studywastoexaminetheeffectofinformation

management leadership, top management

support, information technology resource,

modernaccountingknowledge,andtechnology

munificencegrowth,whichplaytheroleasthe

influencingfactors,onaccountinginformation

systemquality.Inaddition,theresultsrevealed

thatinformationmanagementleadership,infor-

mation technology resource, and technology

munificencegrowthhadeffectonaccounting

informationsystemquality.

Theremainsofthisstudywerestructured

asfollows.Firstly,theresearcherprovidedthe

relevant literatures and hypotheses development

of all constructs. Secondly, the researcher

explained the methodology including; data

collection procedure and measurement, measure

validation, and statistical technique. Thirdly,

the researcher discussed the results of this

study. Finally, the researcher explained the

contributionsandconclusionofthisresearch.

Literatures ReviewThemodelofthisresearchdemonstrates

theinfluencingfactorsandaccountinginforma-

tionsystemqualityareshowninFigure1.

Accounting Information system QualityAccounting information system quality

(AISQ) in this study referred to a computer-

based system thatoperates the functionsof

collection, storing, linkage business transaction,

integratingaccountinginformation,andtracking

accountingactivities.Thefitoftheaccounting

information systemwith the organizational

requirements is an essential component of

thesuccessofaccountinginformationsystem

usage.Therefore,thesuitablematchbetween

accounting information systemdesigned and

both of internal and external factorswill be

themaincomponentwhichleadtothesuccess

ofsystemimplementation.



Figure 1 ConceptualModelofInfluencingFactorsandAccounting

InformationSystemQuality

Information Management LeadershipInformationmanagementleadership(IML)

referstothemanagerialproficiencyinmotivating,

developingandusinginformationresourceto

enhancethequalityofinformation.Leaderships’

performancehasbeenidentifiedasoneofcrucial

success factorwhich lead the firms tomeet

eitherthesuccessesorfailureofproject.(Nixon,

Harrington&Parker,2012).Themajorcauseof

thesuccessordefeatofprojectisdepended

on leadership. So, informationmanagement

leadership is the way that organization is

concentratedontheinformationmanagement.

Thus, informationmanagement leadership is

explained in themanner of firms’ ability in

managing information, and employing these

informationintheareaoffacilitatingofcontrolling

andcoordinationtacticalproblemforscrutinizing,

andmakingstrategicpolicies(Kettinger,Zhang

&Marchand,2011).Inrecentlyyears,thehuman

factors,whichincludeexpectedskillsandabilities,

havebeenpaidmoreconcernedbecauseof

theeffectof the rapidlydevelopment (Toth,

2012).Consistencewiththepriorfindingrevealed

that capability of IS personnel is one of the

influencingfactorwhichhavingapositiveeffect

ontheperformanceofanaccountinginforma-

tionsystem.Fortheaforementionedstatement,



firmswhichpaymoreattentionontheimportant

of dealing with quality of informationwhen

makingdecision,thefirmswillalsopaymore

attentiononanefficiencyapproachofmanaging

information,andleadingthefirmstoattainan

excellent performance (Zarraga & Alvarez,

2016).Thus, thehypothesiswasproposedas

follows:

H1:IMLhasapositiveeffectonaccounting


Top Management SupportTopmanagementsupport(TMS)isdefined

asmanagers’ involvement in the action of

providingthewayintheorganizationtostimulate

employee participation and provisionwhich

aretheessentialresourcestofacilitatebusiness

processes.Accordingtothepriorresearchthey

revealedthatlackoftopmanagementsupport

is amajor reason of information technology

project failure (Liu, Wang & Chua, 2015).

Therefore, topmanagementsupport isakey

component of the success of the firm. For

example, thesuccessofqualitycircle imple-

mentation revealed that commitment and

supportfromtopmanagement,supportfrom

middleandfirst-linemanagers,educationand

trainingofmemberandleaders, involvement

andsupportofemployees,andorganizational

stability are important components to meet

thesuccess(Jajoo&Kakkad,2016).Consistent

withpriorfinding,revealedthatlackofsupport

from topmanagement, lack of employee

involvement,pooreducationandtrainingwere

probable reasons for failureofqualitycircles

(Salaheldin,2009).Therefore,Topmanagement

support is the essential factor because they

providessufficientfinancial,material,andhuman

resourcestoensurethat theprojectswillbe

completed.Topmanagementsupportisoften

identifiednotonlyasanobstacleofthesuccess

project,butitalsoisrecognizedasanessence

causedforotherobstacles(Ali&Kidd,2014).

Furthermore, insufficient support from top

managementisacorecauseoffailureinmany

projects and various business processes (Da

Silva, Damian & De Pádua, 2012). Thus, the

hypothesiswasproposedasfollows:

H2:TMShasapositiveeffectonaccounting


Information Technology ResourceInformationtechnologyresource(ITR)refers

toanITinfrastructureandITinvestmentinan

organization’sinformationtechnologybudgeting,

in the area of supporting employees and

investing in the assist-systems of the firms.

Informationtechnologynotonlyjustcomputer,

buttheyhaveabroaderperspective,intheway

toprocessinformation,whichbusinessgenerate

andemploy.Hence,informationtechnologyis

recognizedasasourceofcompetitiveadvantage

as importance as other precious resource or

valuablecapabilityofthefirms(Breznik,2012).

Intheadvancementoftechnology,thesecan

supportandenhancetheaccountinginformation

systemcapabilitytohandlewithalargeamount

ofdata.Thus,fortheaforementionedstatement,

inthegrowthoftechnologysituation,andthe

higherdemandofrelevantinformationclimate,



thesegeneratesthepossibilityofusingvaluable

information,whichobtainedfromtheeffective

of firms’ information technology resource.

Consistent with the prior research, revealed

that three types of information technology

resourcewhich includes; IT infrastructure, IT

human, and IT relationships, have a positively

impactonknowledgemanagementcapability,

and ultimately lead the firms to enhance

competitiveadvantage(Maoetal.,2016).Thus,

thehypothesiswasproposedasfollows:

H3:ITRhasapositiveeffectonaccounting


Modern Accounting KnowledgeModernaccountingknowledge(MAK)refers

totheconcentrationonthemixtureofanew

knowledge,newreleasedofrelevantaccounting

standard,andnovelofaccountingprocessor

newlyaccountingtechniques.Becauseofthe

rapidly change and ongoing dynamic environ-

mental,itincreasestheexpectationofbusiness

world,thatfirmsmustbechaseandimprove

themselvestodealwithaninstabilitycircum-

stances, and these affect all discipline, such

theaccountingdiscipline.Thus,fortheabove-

mentioned, firms should have continuous

improvementconcerningwithrespondingand

prompting adaptation in the dynamic environ-

ment. Hence, the adaption of themodern

accountingknowledgeisakeycomponentof

thefirm,which ledthefirmtoget themore

chanceofsurvivalinadynamicenvironmental.

Therefore,thenecessityofmodernknowledge

combinationmust be optimal sufficient to

suitablygenerateandmanipulateineachfirm.

Becauseoftheadvancementoftechnology

andcomplexityofbusiness,onesuitableway

to catch up with the dynamic of business

environmentalismodernaccountingknowledge’

implementationforinstance,usingwebtech-

nologytoreportthefinancialreports,complied

withthenewlyrelevantaccountingstandard.

This, therefore, leadsSMEsbusiness tomeet

twomajorstresseswhichare;implementation

ofaccountingstandard,andthespeedyforward

of information technology revolution (Florin,

Groza&Aldescu,2011).Therefore,theintegration

ofbothtraditionalaccountingknowledgeand

modern accounting knowledge,will generate

the best knowledge acquisition and lead to

enhanceperformance.Consistencewithprior

research which investigated the impact of

software utilization on students’ knowledge

acquisition of the accounting cycle, and the

result revealed that the best approach for

students to gain a substantial knowledge of

accountingcycleisacombiningbothoftradi-

tionalandmodernapproach(Boulianne,2014).

Thusmodernaccountingknowledgeisessential

forallbusinessinthesedynamicenvironment

toenhance theireffectivenessandefficiency

performance.Thus,thehypothesiswasproposed

asfollows:

H4:MAKhasapositiveeffectonaccounting


Technology Munificence GrowthTechnology munificence growth (TMG)

refers to theprogressandforwardchangeof



technology that jointly create superior result

andoutcome.Technologyadvancementhave

revolutionized the business process and its

practices(Allred&Swan,2004).Itisoneofthe

key forces in achieving business goals. The

growthintechnologycouldgeneratenotonly

positive impact, but also negative impact of

businessprocessandperformance(Mirbagheri

&Hejazinia,2010).Therefore,technologygrowth

can be defined as the rapidly change of

technologyrelatedtonewtechnologyproduct

whichinfluenceonfirmsoperationalprocedure

(Glazer&Weiss,1993).Meanwhile,munificence

referstotheavailabilityofvitalresourcewhich

obtainedfromenvironment.Hence,inthegrowth

oftechnologyclimates,themoreadvancement

of technology are, themore harvest benefit

fromthevaluableresourceofthefirms(Chen

&Lin,2004).Ontheotherhand,environmental

munificenceisnotonlygeneratetheabundant,

but it also includes the deficiency of critical

resourceneedforthefirms’operational(Sener,

2012).Theplentifuloftechnologymunificence

growth environment affects the growth and

survivalofthefirms.Moreover,thesemunificence

situationswillgeneratethemoreopportunities

for the competitive ability of the firm, and

the ease of accessing necessary resources

(Tang,2008).Therefore,themoresophisticated

of technology can arise notonly thequality

of decisionmaking tasks, but also provide a

broaderofknowledgeandenhancethefirms’

competitiveability(Zanello&Srinivasan,2014).

Consequently,intheadvancementoftechnology,

firmswillharvestthebenefitfromthegrowth

of technology to support their information

systems. Thus, the hypothesiswas proposed

asfollows:

H5:TMGhasapositiveeffectonaccounting


Research MethodologyInthisstudy,autopartsSMEsbusiness in

Thailandarechosenassampleofthisresearch

andobtainedfromthedatabaseoftheOffice

ofSMEsPromotion(OSMEP)(www.sme.go.th).

Datawerecollectedfrom243autopartsSMEs

inThailandviaquestionnairemailsurveyand

keyinformantisheadofaccountingdepartment.

Inthisstudytheresponseratewas22.58%.

For the test non-response bias testing,

workingcapital,averageincomeoffirm,total

assets,numberofemployeesandtheperiod

of time in operating business were used to

comparebetweenearlyandlateresponsesby

t-test.Theresultsrevealedthattherewereno

significant difference between early and late

responses.Beside,non-responsebiasproblem

didnotoccur(Armstrong&Overton,1977).On

validityandreliabilitytesting,theresultsshowed

that factor loadings are between 0.701 and

0.936(<0.4)(Nunnally&Bernstein,1994)which

was statistically significant. Meanwhile, the

Cronbach’s alpha coefficients have a value

between 0.830 and 0.927, whichwas higher

thantheacceptablecut-offscore(<0.7) (Hair

etal.,2010).



Statistical TechniquesThis research employed the ordinary least

squares(OLS)regressionanalysisforexamining

hypothesis,andhypothesiswashypothesized

that:

AISQ = β0 + β1IML+β2TMS + β3ITR + β4MAK

+ β5TMG+β6SIZE+β7AGE+ε1

Results and DiscussionTable 1 shows descriptive statistics and

correlationmatrixforallvariables.Correlation

coefficients of variables were ranged from

0.505-0.735. Furthermore, variance inflation

factors(VIF)wasusedtotesttheintercorrelations

among independent variables. In this study,

theVIFsis3.095,whichwasbelowthecut-off

valueof10(Hairetal.,2010).Thismeantthe

independentvariableswerenotcorrelatedwith

each other, and multicollinearity problems did

notoccur.

Table 1DescriptiveStatisticsandCorrelationMatrix

Variables IML TMS ITR MAK TMG AISQ

Mean

S.D.

IML

TMS

ITR

MAK

TMG

AISQ

4.13

.488

1.000

.735***

.719***

.714***

.635***

.589***

4.22

.495

1.000

.725***

.657***

.612***

.505***

4.16

.525

1.000

.714***

.668***

.585***

4.16

.529

1.000

.620***

.532***

4.22

.493

1.000

.587**

4.15

.434

1.000

**p<.05,***p<.01

Table2showstheresultsofOLSregression

analysis.Theresultsoftable2indicatedthat

therelationshipbetweentheinfluencingfactors

andaccountinginformationsystemquality.



Table 2 ResultsofRegressionAnalysis

Independent

Variables

Dependent Variables

AISQ(1)

IML .237***

(.084)

TMS -.017

(.081)

ITR .209**

(.085)

MAK .051

(.078)

TMG .279***

(.070)

SIZE .070

(.101)

AGE .113

(.100)

Adjusted R2 0.431

MaximumVIF 3.095

**p<.05,***p<.01

Forthefirst influencingfactor,namely;

informationmanagement leadership had a

significant positive influence on accounting

informationsystemquality(β1=0.237,p<0.01).

Congruence with the prior research, which

explained that firms, especially automotive

industry, havemore focused on quality of

informationandhaverecognizeditasthecore

drivenfactorofmanagementprocess,hence,

thequalityofmanagementpracticewillbemore

considerable(Laosirihongthong,Teh&Adebanjo,

2013). Furthermore, factors likemanagement

competency, top management support and

leadership factorsplayeda significant role in

ensuring the success of an implementation

process (Upadhyay, Kundu & Nair, 2016).

Therefore, it seemed that themore focusing

oninformationmanagementleadershipmanner,

the firmswill gain themore of information

quality.Thus, hypothesis 1 is supported.

Forthesecondinfluencingfactor,namely;

top management support did not have a

significantinfluenceonaccountinginformation

systemquality(β2=–0.017,p>0.10).According

to Grabski & Leech (2007) found that top

managementsupportdidnotdirectlyaffectthe

competencyofaccountinginformationsystem.

Onepossiblereasoninthisstudymightbedue

tothefactthattopmanagement’roleofthe

SMEsfirmswasnotclearinareaofdeveloping

informationsystem,andthesewillbecomeas

abarrierofqualityenhancementofaccounting

informationsystem.Thus, hypothesis 2 is not

supported.

Thethirdinfluencingfactor,namely;infor-

mation technology resource had a positively

significantinfluenceonaccountinginformation

system quality (β3 = 0.209, p < 0.05). The

priorresearchrevealedthatsufficientoffirms’

resources,particularlyITresource,hadfacilitated

organizationactivity,firm’scompetitiveadvantage,

andbusinessgrowth(Bruton&Rubanik,2002;

Lai,Zhao&Wang,2006).Thus, hypothesis 3

is supported.

The fourth influencing factor, namely;

modernaccountingknowledgedidnothavea



significant positive influence on accounting

informationsystemquality(β4=0.051,p>0.10).

The fit between academics’ knowledge and

practicewasakeyfactorwhichleadingfirms

tomeetanexcellenceperformance.Therefore,

itseemedthatthemismatchbetweenmodern

accounting knowledge and practitioners,was

oneofthepossibleproblemwhichobstructed

the improvement of accounting information

system quality level (Tucker & Lowe, 2014).

Moreover,inthecontextofSMEsinThailand,

modern accounting knowledge, such as IFRS

for SMEs, is still in developing process and

it is postponed for the compliance of this

accountingstandardissueuntilitissuitablefor

theimplementationinThaicontext(Federation

of Accounting Professions Under The Royal

Patronage of His Majesty The King, 2017).

Hence, the gapbetweenmodern accounting

knowledgeandactualpracticeisstillamajor

probleminSMEscontext.Thus, hypothesis 4

is not supported.

And the last influencing factor, namely;

technologymunificencegrowthhadasignificant

positive influence on accounting information

systemquality(β5=0.279,p<0.01).Thiswas

consistentwiththepriorresearchrevealedthat

technologymunificencegrowthwasrelatedto

innovationsuccessandinnovativeopportunities.

Withbettertechnology,firmscanenhancenot

onlytheefficiencyofproductionfunctions,but

also,enhancingbusinessgrowth,andsustaining

competitiveadvantages(King,Covin&Hegarty,

2003; Schoute, 2011).Thus, hypothesis 5 is

supported

Conclusion and ContributionThepurposeofthisstudywastoexamine

theeffectofinformationmanagementleadership,

topmanagementsupport,informationtechnology

resource,modernaccountingknowledge,and

technologymunificencegrowth,whichplaythe

roleasthe influencingfactors,onaccounting

informationsystemquality.Theresultsindicated

thatinformationmanagementleadership,infor-

mation technology resource, and technology

munificence growthhada significantpositive

influence on accounting information system

quality.Surprisingly,topmanagementsupport

hadnoeffectonaccountinginformationsystem

quality. In theSMEscontext inThailand, the

possible reason might be because of the

obscurityoftopmanagementroleinSMEs.In

addition,SMEsstillhadsomeproblemssuch

as;thelackoftheabilityofentrepreneurship

management, and familymanagement style,

which were identified as the hinder major

problems of the efficiency performance of

SMEsinThailand.Thus,thetopmanagement

of the SMEs businesses should review their

roles about the management in developing

or paying a more concentration on improving

accounting information system. In addition,

modern accounting knowledge did not have

anyinfluenceonaccountinginformationsystem

quality.Onepossiblereasonmightbebecause

ofthegapbetweenknowledgefromacademic

andactualpractice,whichwasidentifiedasa

majorobstaclecausingpractitioners’compliance.

So, accounting profession should paymore

attention to clearly demonstrate the mutual



value of both academics and practitioners.

Consequently,thefindingofthisstudycould

provide an insight into themanagement of

organizations.Thefindingsrevealedthatnotonly

theinternalfactorwasessentialforincreasing

theproficiencyofaccountinginformationsystem,

but external factorwas also essential. Thus,

forthesuccessofanimprovementofaccounting

information system quality, firm should pay

themoreconcentrateonbothinternalfactors

andexternalfactorsandshouldpayalsothe

more focus on the proper of organizational’

alignment.Thefindingrevealedthatthehigher

degreeofinformationmanagementleadership,

informationtechnologyresources,andtechnology

munificencegrowthstrengthenthehigherdegree

ofaccountinginformationsystemquality.Thus,

firmshouldincreasetheinformationmanagement

leadershipmanner and invest in information

technologyresources.Becauseof,thequality

ofaccountinginformationsystemsofeachfirm

isdifferentandisnoteasilyaccessible,hence,

SMEsshouldproperlyplantourgethesuccess

ofaccountinginformationsystem’implemen-

tation,orimprovetheoptimumwaytoenhance

the quality level of accounting information

system.

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Name and Surname:NutchajarinLohapan

Highest Education:Ph.D.Candidate,MahasarakhamUniversity

University or Agency: Mahasarakham University

Field of Expertise: Accounting

Address:275/1MeechaiRd.,NaiMueang,Mueang,Nongkhai43000

Name and Surname:KornchaiPhornlaphatrachakorn

Highest Education:Ph.D.(BusinessAdministration),WashingtonState

University, USA


Field of Expertise: Accounting

Address: Mahasarakham Business School, Mahasarakham University

Name and Surname: Saranya Raksong

Highest Education:Ph.D.(EconomicsandFinance),CurtinUniversity,

Australia


Field of Expertise:Economics

Address: Mahasarakham Business School, Mahasarakham University

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FACTORS AFFECTING ACCOUNTING INFORMATION SYSTEM …€¦ · capability is, the better results of organizational occur. In addition, the requirements of the law determine whether small