Effects of Efficiency of Accounting Information System on Firm Performance of Thai- Listed Companies in the Stock Exchange of Thailand

Abstract

     This research aimed to examine the effects of efficiency of accounting information system on firm performance of listed companies in the Stock Exchange of Thailand. The research was conducted by using questionnaires as research instruments for collecting data from 213 accounting executives of Thai- Listed Companies. The efficiency of accounting information system was set as independent variables, including, Accuracy, Completeness, Timeliness, and Understandability. The dependent variable is firm performance, which included financial and non-financial perspective. 

     The results found that the efficiency of accounting information system in aspects of accuracy and completeness had positive effect on overall firm performance of the Thai-listed companies. The efficiency of accounting information system in aspects of accuracy, completeness, timeliness, and understandability had positive effect on firm performance in aspects to financial perspective of Thai-listed companies. The efficiency of accounting information system in aspects of accuracy and understandability had positive effect on firm performance in aspects to non-financial perspective. The Thai-listed companies and other related organization  can apply this research for improving the accounting information system efficiency in order to increase business performance in the future.