The Effects of Electronic Accounting Information Quality on the Competitive Advantage of Small and Medium-Sized Enterprises in the Northeastern Region of Thailand

Abstract

This study aims to examine the quality of financial reports, competitive advantage, and the impact of electronic accounting information quality on the competitive advantage of small and medium enterprises (SMEs) in Northeastern Thailand. The population and sample consist of SMEs across 19 provinces in Northeastern Thailand, including Nong Khai, Nakhon Phanom, Sakon Nakhon, Udon Thani, Nong Bua Lamphu, Loei, Mukdahan, Kalasin, Khon Kaen, Amnat Charoen, Yasothon, Roi Et, Maha Sarakham, Chaiyaphum, Nakhon Ratchasima, Buriram, Surin, Si Sa Ket, and Ubon Ratchathani, totaling 400 participants. The sample size was determined using Taro Yamane’s formula at a 95% confidence level. The research instruments include a checklist questionnaire and a 5-point Likert scale. Quantitative data were analyzed using descriptive statistics such as frequency, percentage, mean, and standard deviation, as well as multiple regression analysis. The findings reveal that the overall perception of financial report quality and competitive advantage among SMEs in Northeastern Thailand is at a high level. The analysis indicates a positive relationship between the quality of electronic accounting information and the competitive advantage of SMEs. Key variables contributing to the competitive advantage include cost leadership, management efficiency, profitability, and business leadership, all of which show statistically significant relationships at the 0.05 level.