Effects of Online Accounting Information Disclosure on Corporate Image of Auto Parts Businesses in Thailand

Abstract

The objectives of this study are 1) investigate the effects of online accounting information
disclosure toward information transparency and corporate image of auto parts businesses in Thailand
2) to explore the factors that affect online accounting information disclosure. Also, to examine the
effects of business vision, technology readiness, and regulator pressure toward online accounting
information disclosure. A survey questionnaire was a tool for data collection. 92 samplings were
collected from the entrepreneur of Auto Parts Businesses in Thailand. Data analysis was based on
Inferential Statistics including correlation and multiple regression at significant level of .05. The
results showed that online accounting information disclosure significantly and positively related
to information transparency and corporate image. In addition, business vision, technology readiness,
and regulator pressure significantly and positively related to online accounting information disclosure
at significance level. The results also suggested that SMEs in Thailand should concern online
accounting information disclosure in order to building information transparency and corporate image
of financial statement user. Theoretical and managerial contributions were explicitly provided.