Factors Affecting Decisions in Using AccountingSoftware by Business Entities in Khon Kaen

Journal
University of the Thai Chamber of Commerce Journal
Publisher(s)
Chulalongkorn University Printing House
University of the Thai Chamber of Commerce
Date Issued
2008
Author(s)
Other Contributor(s)
University of the Thai Chamber of Commerce. Journal Editorial Office
Abstract
The objective of this study is to examine and compare the factors influencingbusiness entitiesû decisions to use accounting software. The population of the study isthe juristic entities in Muang District, Khon Kaen. We used the simple random samplingmethod and obtained 369 business entities in the study. The research instrument used isa questionnaire. For entities currently using accounting software, the important factorsrelating to the decision to adopt accounting software are (1) appropriateness, (2)qualification, (3) price, (4) ease of use, (5) after-sale service, (6) law and regulationcompliance and (7) software vendorsû reliability and creditability. Additionally, the studyfound that educational levels of management are correlated to the usage of accountingsoftware. This study also tested business characteristics, such as the number of computersused, the number of in-house accountants employed, average annual revenue, accountingprocessing, and types of business registration. These characteristics are correlated to theusage of accounting software.
Subject(s)
ISSN
0125-2437
Access Rights
public
Rights
This work is protected by copyright. Reproduction or distribution of the work in any format is prohibited without written permission of the copyright owner.
Rights Holder(s)
University of the Thai Chamber of Commerce
Bibliographic Citation
Napaporn Likitwongkajon, Pailin Trongmateerut (2008) Factors Affecting Decisions in Using AccountingSoftware by Business Entities in Khon Kaen. University of the Thai Chamber of Commerce Journal Vol.28 No.1.
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