Guidelines for the Development of a Digital Accounting System to Support the Growth of Small and Medium-Sized Enterprises in the Southern Provinces of Thailand
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Abstract
This research article aims 1) to examine the factors influencing the development of digital accounting systems to support the growth of small and medium-sized enterprises (SMEs), and 2) to propose development guidelines for digital accounting systems that facilitate the advancement of SMEs in the southern provinces of Thailand. This study employed a mixed-methods approach, incorporating both quantitative and qualitative methodologies. The sample group and key informants were purposively selected based on specific criteria. The quantitative sample consisted of 384 individuals responsible for accounting functions within SMEs in the southern provinces of Thailand, while the qualitative data were obtained from 15 key informants, comprising 10 executive-level directors from SMEs and 5 government administrators involved in promoting SME development. Data were collected through questionnaires and in-depth interviews. The data analysis employed structural equation modeling (SEM) and content analysis techniques. The results revealed that 1) accounting system management, collaborative growth mechanisms, and competitive advantages in the digital era significantly influence the development of digital accounting systems in SMEs across the southern provinces of Thailand; and 2) the proposed development guidelines emphasize the implementation of internationally standardized accounting systems, the adoption of digital technologies such as cloud-based systems, real-time data connectivity, and secure, systematic digital data storage. These measures aim to enhance transparency and strengthen strategic decision-making capabilities among SMEs. Furthermore, the study highlights the importance of establishing multi-stakeholder collaboration mechanisms involving the public sector, private sector, and academic institutions as a key strategy for sustainably enhancing digital accounting competencies in the SME sector.
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บทความที่ได้รับการตีพิมพ์เป็นลิขสิทธิ์ของวารสารการบัญชีและการจัดการ
ข้อความที่ปรากฏในบทความแต่ละเรื่องในวารสารวิชาการเล่มนี้เป็นความคิดเห็นส่วนตัวของผู้เขียนแต่ละท่านไม่เกี่ยวข้องกับมหาวิทยาลัยมหาสารคาม และคณาจารย์ท่านอื่นๆในมหาวิทยาลัยฯ แต่อย่างใด ความรับผิดชอบองค์ประกอบทั้งหมดของบทความแต่ละเรื่องเป็นของผู้เขียนแต่ละท่าน หากมีความผิดพลาดใดๆ ผู้เขียนแต่ละท่านจะรับผิดชอบบทความของตนเองแต่ผู้เดียว
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