CREATIVITY OF THE MODERN ACCOUNTION INFORMATION SYSTEM AND BUSINESS GOAL ACHIEVEMENT: AN EMPIRICAL EVIDENCE FROM AUTO PARTS SMALL AND MEDIUM ENTERPRISE IN THAILAND

Abstract

This study attempts to investigate the determinants on creativity of the modern accounting information system and business goal achievement through mediating effect of decision-making effectiveness, accounting knowledge advantage and information quality support.  Technology acceptance is a moderating variable on the relationship among creativity of the modern accounting information system and consequence variables. Questionnaire is used as an instrument for data collection. Here, 279 the head of the accounting department or accounting executive of each auto parts SMEs businesses in Thailand were selected as key informant. The Ordinary Least Squares (OLS) regression analysis is employed to examine all hypotheses. The results indicate that some dimensions of creativity of the modern accounting information system, namely accounting transaction collaboration, accounting compatible information linkage and accounting information integration capability has a partial significant positive effect on decision making effectiveness, accounting knowledge advantage and information quality support. Moreover, accounting knowledge advantage have significant positive effect on decision making effectiveness and information quality support. Likewise, the moderating shows some partial support for hypotheses derived from the conceptual model. Finally, Managerial contributions lead to enhance the more effectively of firms’ performance. Conclusion, suggestions and directions of the future research are highlighted.