Characteristics of Accounting Software and Quality of Accountants Affecting the Efficiency of Recording Transactions in Small and Medium-Sized Enterprises (SMEs) in Thailand

Abstract

This research consists purposes were 1. to study the characteristics of ready-made accounting software that affect the efficiency of accounting records in small and medium-sized enterprises (SMEs) in Thailand and 2. to study the quality of accountants that affects the efficiency of accounting records in small and mediumsized enterprises in Thailand. This is a quantitative research study. The research instrument used was a questionnaire. The sample group consisted of 400 accountants of juristic persons in SME businesses, determined using Taro Yamane’s formula (1973) with a margin of error of 0.05. The data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as multiple regression analysis to test the hypotheses. The research findings showed that 1) The characteristics of ready-made accounting software in terms of functionality coverage and ease of use had a positive effect on all aspects of accounting record efficiency studied in SMEs in Thailand, except for the characteristic of developer support, which had a statistically significant positive effect only on the efficiency of accounting records in terms of readiness of data for timely preparation of financial reports and 2) The quality of accountants in terms of teamwork skills and professional knowledge and competence had the most significant positive effect on various aspects of accounting record efficiency, with statistical significance, but did not affect the efficiency in terms of cost acceptance of accounting work by SME executives in Thailand.