Factors affected on The Decision of Usage Accounting Services with Accounting Firms of SMEs Entrepreneurs in Phuket

Abstract

The objectives of this research aim to 1) study factors affect on the decision of usage accounting services with accounting firms of SMEs Entrepreneurs in Phuket and 2) compare factors affect on the decision of usage accounting services with accounting firms of SMEs Entrepreneurs in Phuket classified by business fundamental factors. The samples are 392 Entrepreneurs of SMEs registered with juristic persons in Phuket by using stratified random sampling. The data is analyzed by using Inferential Statistics and the hypothesis is tested by using one-way ANOVA. The results of the research reveal that 1) The decision of usage accounting services of Entrepreneurs by considering the marketing mix factors for service businesses (7P's) is found that the overall is at a medium level when considering in each aspect by descending order as follows; Place, Promotion, Physical evidence, Product or accounting service, Prices from accounting service, Process and People respectively. 2) The comparison of the decisions of usage accounting services with Accounting Firms of SMEs Entrepreneurs in Phuket classified by business fundamental factors found that marketing mix factors for service businesses (7P's) in all aspects are significantly different at the .05 level, according to the hypothesis. This shows that SMEs businesses have different business fundamentals, they will make decisions of usage accounting services with Accounting Firms differently.