Effects of Mobile Network System Efficiency on Accounting Information Quality

Authors

  • ขจิต ณ กาฬสินธุ์ Institute for Business and Accounting Innovation, Nakhon Phanom University
  • พันคม ศรีบุญลือ

Keywords:

Mobile Network System Efficiency, Accounting Information Quality, Restaurant businesses

Abstract

                 The purpose of this research is to examine the effects of mobile network system efficiency on accounting information quality of restaurant businesses in Thailand. The self-administrative questionnaire was used to gather the data from 156 managerial directors and managerial partners. Both descriptive statistics and inferential statistics; mean, standard deviation multiple correlation, and ordinary least square regression, were employed to analyze the data. The results illustrated that mobile network system efficiency; including the availability and connection quality, responsibility, system reliability, and interface quality, has shown the positive significant impact on accounting information quality. Hence, the manager of restaurant businesses in Thailand should pay their attention on the importance of mobile network system efficiency to use as a guideline in developing the quality of business accounting information. Moreover, the results also benefits business founders, as they implement mobile system to support and enhance the business efficiency and business sustainability.

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Published

25-10-2019

How to Cite

ณ กาฬสินธุ์ ข., & ศรีบุญลือ พ. (2019). Effects of Mobile Network System Efficiency on Accounting Information Quality. Journal of Accountancy and Management, 10(4), 38–49. Retrieved from https://so02.tci-thaijo.org/index.php/mbs/article/view/222852

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Research Articles