CAUSAL RELATIONSHIP OF FACTORS INFLUENCING ACCOUNTING REPORT EFFICIENCY AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN THAILAND
Keywords:
Accounting Reporting Efficiency, Information Technology, Accounting Knowledge, Accounting Information System, Business PerformanceAbstract
The objectives of this study are: (1) to examine the effects of accounting report efficiency on business performance of Small and Medium Enterprises: SMEs in Thailand (2) to study relevant factors affecting the accounting reporting efficiency and (3) to promote a research framework for performance measures in accounting report efficiency. The researcher defined the population for this research as entrepreneurs of SMEs in Thailand in totaling 2,962,377 enterprises. The sample was consisted of 400 entrepreneurs who were responsible for accounting report efficiency. Data was collected by using questionnaires with the method of purposive sampling. Data was analyzed by Structural Equation Modeling: SEM. This study uses mixed methods (qualitative and quantitative methodologies). The results of this research are as follows: (1) accounting component of accounting report efficiency (ARE): timely reporting, accurate reporting and transparent reporting affect the performance of SMEs in Thailand (2) information technology (INT), accounting knowledge (ACK) and accounting information system (AIS) direct positive influence on accounting report efficiency and (3) accounting report efficiency has a direct positive influence on business performance (BUP). In addition, business performance is indirectly influenced by information technology and accounting information system. This is consistent with the established research hypothesis.
References
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Hair, J., Black, W., Babin, B., Anderson, R., & Tatham, R. (2006). Multivariate data analysis (6th ed.). Uppersaddle River, N.J.: Pearson Prentice Hall.
Han, M. C., & Kim, Y. (2016). Can Social Networking Sites Be E-commerce Platforms?. Pan - Pacific Journal of Business Research, 7(1) (Spring 2016): 24-39.
Hao-Chen, H., & Wenyi, C. (2015). Antecedents and consequences of co-opetition strategies in small and medium-sized accounting agencies. Journal of Management & Organization, 21(6), 812–834.
Hartmann, F. G. (2017). Accounting research: between natural science and practice. Revista Contabilidade & Finanças, São Paulo, 28(73), 7-10.
Ionescu, V. C. (2014). Leadership, Culture and Organizational Change. Manager Journal, 20(1), 65-71.
Jernigan, H., Edgar, L. D., Miller, J. D., & Cox, C. K. (2015). Communication Technology Training Beyond the University Campus: A Case Study of Skill Development in the Arkansas Cooperative Extension Service. NACTA Journal, 59(2), 122-129.
Kardan, B., Salehi, M., & Abdollahi, R. (2016). The relationship between the outside financing and the quality of financial reporting: evidence from Iran. Journal of Asia Business Studies: Bingley, 10(1), 20-40.
Kent, C. (2016). A qualitative study of problem-based learning in accounting education and its effect on career preparation. University of Phoenix: ProQuest Dissertations Publishing.
Kiron, D., Palmer, D., Phillips, A. N., & Berkman, R. (2013). The Executives Role in Social Business. MIT Sloan Management Review, 54(4), 83-89
Klinsukhon, S., & Ussahawanitchakit, P. (2016). Accounting information transparency and decision making effectiveness: evidence from financial businesses in Thailand. The Business and Management Review, 7(5). 112-120.
Laurentiu, M., Adriana, B. S., & Magdalena, M. (2017). Comparison of the leadership styles practiced by Romanian and Dutch SME owners. International Journal of Organizational Leadership, 6(1), 4-16.
Li, W., Yao, A., Zhi, H., Kaur, K., Zhu, Y.C., Jia, M., Zhao, H., Wang, Q., Jin, S., … Zhang, Y.Q. (2016). Angelman Syndrome Protein Ube3a Regulates Synaptic Growth and Endocytosis by Inhibiting BMP Signaling in Drosophila. PLoS Genet, 12(5): e1006062. (Export to RIS).
Lima, G., & Dhein. (2016). Revista Brasileira de Gestão de Negócios. 18(60), 245-266.
Malekinejad, R. (2016). Impact Of Audit Systems On Organizations' Tax Transparency. Kuwait Chapter of the Arabian. Journal of Business and Management Review, 5(1), 55-60.
Marcus, M. L. (2015). Accessing vs Sourcing Knowledge: A Comparative Study of R&D Internationalization Between Emerging and Advanced Economy Firms. Journal of International Business Studies, 46(1), 63-86.
Marin, S. C. (2016). Internal Mangement Control in the National System of Environmental Protection. Valahian Journal of Economic Studies, Targoviste,7(1), 7-14.
Marshall, P. A., Netzel, N., & Guintchev, J. W. (2012). Assessing compensation for loss of vacuolar function in Saccharomyces cerevisiae. Canadian Journal of Microbiology, 58(2), 132-144.
Martinez-Figueroa, D. (2015). Examining The Growing Need For Trained Forensic Accountants In Puerto Rico: A Case Study. (Dissertation, Northcentral University, San Diego, California).
Mohammed, A. A., Rashid, B. B., & Tahir, S. B. (2014). Customer Relationship Management (CRM) Technology and Organization Performance: Is Marketing Capability a Missing Link? An Empirical Study in the Malaysian Hotel Industry. Asian Social Science, 1(10), 197-121.
Nguyen, C. C. (2014). Leveraging the power of social media to maximize organizational learning and drive performance. (Dissertation, Pepperdine University, Los Angeles, California).
Ogbenjuwa, E. I. (2016). Implementation of International Financial Reporting Standards by listed companies in Nigeria. (Dissertation, Walden University, Minneapolis, Minnesota).
Olawale, O. A. (2014). Regulation and strategic group dynamics of the Nigerian telecommunications industry. African Journal of Economic and Management Studies, 5(2), 209-232.
Oyewo, B. M. (2016). Does Industry Experience Makes The Teaching of Management Accounting More Effective? Some Evidence from Nigeria. Journal of Accounting, Finance & Management Strategy, 11(2), 17-42.
Raifur, K. S., Márcia, M. E., & Léo, R. (2014). Informational Content of the Management Report and Performance on the Brazilian Companies in Ibovespa. Revista Universo Contábil, Blumenau, 10(2), 43-62.
Rajnoha, R., Štefko, R., Merková, M., & Dobrovič, J. (2016). Business Intelligence as a key information and knowledge tool for strategic business performance management. Information Management, 1(19), 183-203.
Riva, E. S., & Salotti, B. M. (2016). The advantages to SMEs in applying the new financial reporting. Accounting BKAR, 10(23), 19-20, Retrieved from https://www.coursehero.com.
Sasan, B., & Robert, B. (2017). The role of spillovers in research and development expenditure in Australian industries. Economics of Innovation and New Technology, 27(1), 14-38, Retrieved from https://www.tandfonline.com/doi/full/10.1080/10438599.2017.1290898
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29.12.2017
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ใต้เวชศาสตร์ ด.; อู่อ้น ว. CAUSAL RELATIONSHIP OF FACTORS INFLUENCING ACCOUNTING REPORT EFFICIENCY AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN THAILAND. RMUTT Global Business and Economics Review, Pathum Thani, Thailand, v. 12, n. 2, p. 137–158, 2017. Disponível em: https://so03.tci-thaijo.org/index.php/RMUTT-Gber/article/view/241929. Acesso em: 28 dec. 2024.
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