The Influence of Modern Accounting System on Organization Management Efficiency : Case Study of SMEs in Thailand
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Abstract
The purpose of this study is to examine the influence of modern accounting system on organization management efficiency. Modern accounting system is consisted of faster accounting processing, increasing functionality, better external reporting, and real-time reporting. This research used the resource-based view of the firm to be a basic concept in research. The modern accounting system is one of the important firm resources that can help firm transform a shot-run competitive advantage into a sustained competitive advantage by improving organization management efficiency. The data are collected from 400 SMEs in Thailand via mail. The completed questionnaires of 118 are sent back. The results of OLS regression reveal that all dimensions of modern accounting have positive effects on organization management efficiency.
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The article must be considered and accepted for publication by the editorial board of the Faculty of Management Science, Lampang Rajabhat University. The articles have been reviewed by a peer (peer review) and the author must update according to the suggestion if available before publication. Articles that are not considered the editorial team will inform the results of the consideration but will not send the original to the author.
JMMS is the Faculty of Management Science journal, Lampang Rajabhat University. Jmms published both print and online editions. We allow the use of articles for academic use under the scope of copyright law.
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