ลักษณะเชิงคุณภาพของข้อมูลทางการเงินที่มีประโยชน์ต่อการเพิ่มขีดความสามารถในการแข่งขันของวิสาหกิจขนาดกลางและขนาดย่อมในเขตกรุงเทพมหานคร

Anocha Rojanapanich

Authors

Anocha Rojanapanich Accounting Major, Faculty of Management Science, Suan Sunandha Rajabhat University

Keywords:

Qualitative Characteristics of Useful Financial Information, Competitive Advantages, Small and Medium Enterprises (SMEs)

Abstract

This paper aims 1) to identify qualitative characteristics of useful financial information and competitive advantage levels in small and medium enterprise (SMEs) in Bangkok areas and 2) to investigate qualitative characteristics of useful financial information increasing competitive advantages in small and medium enterprises (SMEs) in Bangkok areas. A sample group was 400 accounting executives. Data collection was performed by questionnaires. Standard deviation (S.D.) and multiple regression analysis were applied in data analysis. All statistical analysis was performed by SPSS.

It was revealed that 1) overall, most participants had the most favorable view on the importance of qualitative characteristics of the useful financial information (x̄ = 4.27) while the competitive advantage aspects was, overall, in favorable view (x̄ = 4.00) and 2) qualitative characteristics of financial information in regard to decision-making, comparability, verifiability and comprehensibility affected the competitive advantages in small and medium enterprises (SMEs) with statistical significance at .05 level.

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