THE RELATIONSHIP BETWEEN ACCOUNTING DATA QUALITY AND EFFICIENCY OF DECISION MAKING AMONG PARTNERSHIP ADMINISTRATORS IN PAK PHRAEK SUB-DISTRICT, THUNG SONG DISTRICT, NAKHON SI THAMMARAT PROVINCE

Abstract

Objectives of this study were to: 1. Examine opinion levels about accounting information quality of partnership managers in Parkphraek, Thungsong, Nakhon Si Thammarat, 2. Study the opinion levels about their decision efficiency and 3. Study the relationship between accounting information quality and decision efficiency of the partnership managers. A total of 100 partnership managers in Parkphraek, Thungsong, Nakhon Si Thammarat responded to the questionnaire. Descriptive statistics of percentage, frequency, mean, standard deviation and inferential statistics (Pearson’s Product Moment Correlation Coefficient) were used in this study. The results showed that most participants were female, 35 – 40 years old, graduated bachelor’s degree and had 5 – 10 years work experience. They had partnership business for 10–15 years, with registered capital stocks of 1 – 3 million baht. Their overall opinion level about accounting information quality was at the highest level and their decision efficiency was at the highest level. The analysis also showed high correlation between accounting information quality and decision efficiency of partnership managers in Parkphraek, Thungsong, Nakhon Si Thammarat at the significance level of 0.01.