ACCOUNTANTS’ OPINIONS ON THE EFFECTIVENESS ACCOUNTING SYSTEM OF SMES IN THAILAND

Abstract

The objectives of this research (1) were to analyze the opinions of accountants on the history of manufacturers and distributors affecting the effectiveness of the accounting system of small and medium-sized businesses in Thailand. (2) Product quality affecting accounting system effectiveness of SMEs in Thailand (3) to analyze opinions of accountants regarding after-sales service affecting accounting system effectiveness of SMEs in Thailand. The sample group is accountants of small and medium-sized businesses in Thailand from 4 business groups, namely production, agriculture, trade, service. This research is a quantitative research. The researcher used a questionnaire to collect 400 data sets. Data were analyzed from the questionnaires. The researcher used the data to analyze by finding the percentage, mean and standard deviation. by using a statistical package and using descriptive statistical methods. in interpreting and presenting. The results showed that Accountant for SMEs in Thailand Most of them were female, aged over 40 years old, having a bachelor's degree, with 10 years of work experience. Their opinions were on the factors affecting the effectiveness of the accounting system of small and medium-sized businesses in Thailand. The history of the manufacturer and distributor Product quality and after sales service at the highest level.

The hypothesis testing results revealed that the opinions of accountants on the history of manufacturers and distributors Product quality and after sales service It has a positive influence on the effectiveness of the accounting system of SMEs in Thailand. statistically significant at the 0.05 level.