EFFICIENCY OF ACCOUNTING INFORMATION SYSTEMS AND CHARACTERISTICS OF BUSINESS ORGANIZATIONS THAT AFFECT DECISION-MAKING OF SMALL AND MEDIUM-SIZED BUSINESS EXECUTIVES (SMES) SOUTHERN GULF COAST

Abstract

Objectives of this research were to: 1. Examine opinion levels about efficiency of accounting information systems. 2. Study the opinion levels about organizational characteristics, 3. Study the executives' decision-making. and 3. Study the relationship between efficiency accounting information system, Organizational characteristics, and decision-making of small and medium enterprise business executives (SMEs) in the southern region of the Gulf of Thailand. The samples used in the research were Executives of small and medium enterprises (SMEs) in the Southern region of the Gulf of Thailand, calculated by Cochran's, totaling 370 peoples by Simple Random Sampling. Questionnaire with 5-point Likert Scale was used for data collection. The data were analyzed by frequency distribution, percentage, mean, standard deviation and inferential statistics, Multiple regression analysis.

          Findings were that: The efficiency accounting information system was accuracy at the highest level. The organizational characteristics with the highest level of opinion was the corporate policy aspect. The decision of business executives with the highest level of opinion was the aspect of acceptance from the stakeholders. The hypothesis testing analysis was found that the efficiency of an accounting information system and organizational characteristics had positive correlation with executives’ decisions at the statistically significant level of 0.01