Factors Affecting Decisions in using an Accounting Information System by Private Units in Surin.

Abstract

               This research aimed at studying the demand level in using an accounting program, and the factors affecting decisions in using an accounting information system by private units in Surin. This research used a quantitative approach. The sample group included 384 administrators of private units in Surin province, selected by using simple random sampling. A questionnaire was applied as the tool, which had been verified for accuracy and reliability. The statistics employed for data analysis were percentage, mean, standard deviation, Pearson’s correlation coefficient, and hypothesis testing by multiple regression analysis.
               In accordance with the research, the findings were as follows:
               1. The majority of the sample groups had opinions about the need for using pre-programmed accounting software, such as 1) when the Department of Applied Accounting Information Systems is in operation it will help the human resource to be more efficient (53.13%), 2) the need for accounting software is at a high level (78.91%), and 3) the accounting software is needed to help with the operations to separate the types of accounting (37.23%).
               2. Factors of accounting information system efficiency in all four areas, including system capabilities, system usage, system design, and notification when errors occur, will have a positive influence on the decision to choose the accounting information system with a level of significance at 0.05.