The Guidelines for the Development of Accounting Information Quality for Small and Medium Enterprises (SMEs) in Kanchanaburi Province

Abstract

The objectives of this study were to compare between characteristics of Accounting Executives or Accounting Manager and quality of accounting information, characteristics of small and medium enterprises and quality of accounting information, and examine guidelines for the development of accounting information quality of small and medium enterprises in Kanchanaburi Province. Simple selection methods were employed 204 samples for quantitative study. 10 participants were identified from the same sectors using specific sample selection methods for qualitative study. Designed two sets of data collection instruments a set of questionnaires and a set of questions to interview. Descriptive statistics analyze data using frequency distribution, percentage, mean and standard deviation. Differentiation of two groups of variables and one-way variation were tested.

The results revealed that the Characteristics with different ages and experiences created different quality of accounting information significantly. However, different genders, education levels, and incomes of samples created the same quality of accounting information at statistically significant. The characteristics with different registered capitals provided different quality of accounting information significantly. Meanwhile, different types of businesses, periods of business operations, numbers of employees, and total annual incomes created the same quality of accounting information at statistically significant.

The guidelines of the development of accounting information quality, the results showed that should set the characteristics of employment selection for the position of an Accounting Executive or Accounting Manager.