The Effect of Information Technology Governance on Accounting Information System Quality of Accounting Firms in Thailand
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Abstract
This study aims to examine the effect of information technology governance (ITG) on the accounting information system quality in accounting firms located in Thailand. The population and sample used in the research included accounting firms in Thailand. The questionnaire was used as a tool to collect information from 189 executives of accounting firms in Thailand. The statistics used to check the quality of the study tools include the index of item objective congruence (IOC), reliability of the questionnaire using Cronbach's alpha coefficient and confirmatory factor analysis (CFA). Statistical analysis techniques included Pearson's correlation coefficient, and multiple regression analysis. The study findings indicate that: 1) Effective ITG in stakeholder role management enhances the responsiveness and agility of accounting information systems. 2) ITG focused on risk management to make organization confident in data security and compliance with legal and regulatory standards. 3) ITG emphasizing performance measures contribute to the generation of accounting information that facilitates accurate and timely decision-making processes. This study highlights the significance of implementing effective ITG in accounting firms, aiming to elevate their status to high-quality accounting offices in Thailand. Which will be beneficial to the overall accounting profession.
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