Using Managerial Accounting Information and Business Success of Small and Medium Enterprises (SMEs) in Uttaradit Province.

Abstract

The aims of research are 1) to study the use of managerial accounting information in small and medium enterprises (SMEs) operation 2) to study the business success of SMEs in Uttaradit province and 3) to study the relationship between using managerial accounting information and business success of SMEs in Uttaradit province. The target populations were SMEs executives in Uttaradit province. The questionnaire was used as a research instrument. A total of 274 completed questionnaires were returned. Data was analyzed by percentage, means, standard deviation, multiple regression analysis and content analysis.

          The findings indicated that using managerial accounting information for SMEs operation in Uttaradit province consists of planning, directing, controlling and decision-making were at high level. Moreover, the business success of SMEs in Uttaradit province both financial performance and non-financial performance results were at high level.    In addition, the study found that planning aspect of management accounting information has a positive influence on financial performance and non-financial performance of SMEs in Uttaradit province.