Accounting management model of small and medium-sized enterprises in Bangkok
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Abstract
This article aims to study the knowledge gained from customers, the characteristics, capabilities and innovations of accounting workers in SMEs, and to study the knowledge gained from customers in terms of the characteristics, capabilities and innovations of accounting workers in SMEs. This research is a quantitative study using a questionnaire as a tool to collect data from a group of SME entrepreneurs in Bangkok from a sample of 400 people using a simple random sampling method. The hypothesis was tested by analyzing the data using percentages, frequencies, means, standard deviations and structural equation models. The results of the study found that knowledge gained from customers has a direct influence on the application of knowledge, the characteristics and capabilities of accounting workers have a direct influence on the application of knowledge, innovation has a direct influence on the application of knowledge, and the application of knowledge has a direct influence on the innovation capabilities of accounting workers.The results of the hypothesis testing found that knowledge gained from customers has no influence on the application of knowledge, with a path coefficient of .16 and a t-stat of 1.739. The characteristics and capabilities of accounting workers have an influence on the application of knowledge, with a path coefficient of .60 and a t-stat of 3.489. Innovation has an influence on the application of knowledge. The path coefficient = .71 and t-stat = 3.489, and the application of knowledge to benefit has an influence on the innovation capability of accounting workers with the path coefficient = .68 and t-stat = 7.939.
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