Software quality, system accessibility and software costs affecting the accounting efficiency of SMEs in Bangkok and metropolitan region

Abstract

This research aims to examine the factors affecting the accounting efficiency of SMEs in Bangkok and its metropolitan region, specifically focusing on 1) accounting software characteristics; 2) system accessibility; and 3) software costs. The sample group consisted of 400 accounting personnel from SMEs in Bangkok and its metropolitan. This was quantitative research, utilizing a questionnaire as the primary research instrument. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. Furthermore, inferential statistical analysis was conducted, specifically employing multiple regression analysis. The research findings revealed that: 1) accounting software characteristics had a significant positive effect accounting efficiency in terms of data accuracy, reliability, understandability, timeliness, and decision-making. 2) System accessibility positively influenced all aforementioned dimensions of accounting efficiency. in terms of data accuracy, reliability, understandability, timeliness, and decision-making. 3) Software costs were found to have positive impact on accounting efficiency in terms of data accuracy, reliability, understandability, timeliness, and decision-making.