The Development of Accounting Information System for the Management and Decision Support of Meat Processing Products Cluster in Ubon Ratchathani

Abstract

This research aims to study the factors, influencing management accounting information system and supporting the decision of meat processing products cluster in Ubon Ratchathani province. 400 users were asked to answer the questionnaires and then data were analyzed by frequency, percentage, mean, standard deviation and multiple linear regression. The research findings found 3 factors that significantly influence the management of accounting information system and the supportive of decision making were: 1) entrepreneurial decision-making, 2) account information management, and 3) information system security. To assess the satisfaction of entrepreneurs with the accounting information system and decision-making for meat processing product, a sample of 20 users was ask for questionnaire and the descriptive statistics were used to analyzed the data. The results revealed that the overall satisfaction with the use of accounting information systems and decision support was at a high level, which can be implemented as an information to support decision making for business.