Out-sourcing of Bookkeeping and Weakens the Financial Strength of SMEs : A Case Study in Nakhon Pathom Province

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Supanee Injun
Rungsun Injun


                This research compared financial strength of SMEs between those that out-sourced their bookkeeping and those that did it in-house, based on the managerial concept that the out-sourcing could lead to an under-utilization of financial information for operation decision making in comparison to the in-house bookkeeping. The researcher collected 342 entrepreneurs using a questionnaire. The analysis of association indicated that the firms preparing all their bookkeeping in-house had a higher ranking mean of the net profit strength and the return on fixed assets strength than the firms that out-sourced all their bookkeeping and the firms that prepared their bookkeeping partly in-house and out-sourced the other parts.
                The researcher proposed that the SMEs entrepreneur should adhere to the method that they could utilize the financial information from the accounting system as much as needed. More research related to ready-to-use computer package for accounting that a general employee of SMEs could make the entries of the bookkeeping and generate any financial report all the times needed.

Article history : Received 1 April 2018
                              Revised 20 April 2018
                              Accepted 22 April 2018
                              SIMILARITY INDEX = 0.00

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How to Cite
Injun, S., & Injun, R. (2018). Out-sourcing of Bookkeeping and Weakens the Financial Strength of SMEs : A Case Study in Nakhon Pathom Province. Journal of Management Science Nakhon Pathom Rajabhat University, 5(1), 143–151. https://doi.org/10.14456/jmsnpru.2018.12
Research Articles


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