FACTORS AFFECTING THE STRATEGIC ACCOUNTING INFORMATION QUALITY FOR AUTO PARTS BUSINESS IN THAILAND
Keywords:
strategic accounting information qualityAbstract
The purpose of this study is to investigate factors affecting strategic accounting information quality for auto parts business in Thailand. the target populations were 619 auto parts companies. the size of sample group was 165 companies obtained by using stratified random sampling. the questionnaires were used as a tool for collecting data. the ordinary least squares (ols) regression was employed for analyzing data. Factors affecting the strategic accounting information quality studying in this research were modern organizational policy, best accounting system, information technology resource readiness, accounting employee competency and competitive environment pressure.
the results found that the factors have a positive impact on strategic accounting information quality in term of modern organizational policy, best accounting system, accounting employee competency, and competitive environment pressure. However, the information technology resource readiness factor does not have an impact on strategic accounting information quality.
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