The Features of Accounting Software and Information Technology Skills on the Accounting Performance of Accountants in Bangkok Metropolitan Region and Surrounding Areas

Abstract

This research purposes were 1. to study the features of accounting software that affect the accounting performance of accountants in Bangkok metropolitan region and surrounding areas and 2. to study information technology skills that affect the accounting performance of accountants in Bangkok metropolitan region and surrounding areas. This is a quantitative research study. The research instrument used was a questionnaire. The sample consisted of 400 accountants registered with the Department of Business Development in Bangkok and its metropolitan areas. The sample size was determined using Taro Yamane’s formula (1973) with a margin of error of 0.05. The data collected from the questionnaires were analyzed using multiple regression analysis to test the hypotheses. The results of the research were that 1) features of accounting software, including usability, functionality, security and cost-effectiveness had a statistically significant positive effect at the 0.01 and 0.05 levels on the accounting performance in terms of accuracy and completeness, relevance to decision-making, reliability, and timeliness. However, usability did not have statistically significant effect on the accuracy and completeness and timeliness aspect of accounting performance and 2) information technology skills also significantly influenced accounting performance, including computer usage skills, Internet usage skills, and accounting software usage skills had a statistically significant positive effect at the 0.01 and 0.05 levels on the accounting performance in terms of accuracy and completeness, relevance to decision-making, Reliability, and Timeliness. However, Internet usage skills did not have statistically significant effect on the relevance to decision-making aspect of accounting performance.