The Efficiency of Accounting Information Systems and the Quality of Accounting Information Affect the Decision-Making of SME Executives

Abstract

             This study aimed to (1) examine the influence of accounting information system (AIS) efficiency on the decision-making effectiveness of executives in small and medium enterprises (SMEs), and (2) investigate the influence of accounting data quality on the decision-making effectiveness of SME executives. The sample consisted of 400 SME executives in Bangkok and its surrounding metropolitan areas, selected through a multi-stage sampling process. The research instrument was a five-point Likert-scale questionnaire, and the data were analyzed using multiple regression analysis with the Enter method.

             The results revealed that (1) AIS efficiency had a significant negative influence on decision-making effectiveness (β = −0.338, p < .001), indicating that having an efficient information system alone does not necessarily enhance decision-making if the system is not utilized effectively or not complemented by high-quality data. (2) Accounting data quality had a significant positive influence on decision-making effectiveness (β = 0.679, p < .001), suggesting that accurate, complete, reliable, and timely accounting information plays a crucial role in supporting managerial decision-making among SMEs.