Effectiveness of Accounting Information Systems for Resource Planning in Small and Medium-Sized Enterprises in the Northeastern Region of Thailand

Abstract

The objective of this study was to examine the level and factors influencing the effectiveness of accounting information systems for resource planning in small and medium-sized enterprises (SMEs) in the Northeastern region of Thailand. The population and sample group included SMEs across 19 provinces in the Northeastern region, including Nong Khai, Nakhon Phanom, Sakon Nakhon, Udon Thani, Nong Bua Lam Phu, Loei, Mukdahan, Kalasin, Khon Kaen, Amnat Charoen, Yasothon, Roi Et, Maha Sarakham, Chaiyaphum, Nakhon Ratchasima, Buriram, Surin, Sisaket, and Ubon Ratchathani, totaling 400 participants. The sample size was determined using Taro Yamane's formula with a 95% confidence level. The research instrument used was a questionnaire with a checklist and a 5-point Likert scale. The data were analyzed using descriptive statistics, including frequency, percentage, mean, standard deviation, and hypothesis testing through multiple regression analysis. The research findings revealed that, overall, the level of opinion regarding the effectiveness of accounting information systems for resource planning in SMEs in the Northeastern region was high. The test results indicated a positive correlation between the effectiveness of the accounting information system and factors such as executive support, the quality of the accounting information system, and user participation. Additionally, factors such as the characteristics of the users and the organizational structure were found to be statistically significant at the 0.05 level.