FORENSIC ACCOUNTING PRINCIPLES AFFECTING THE ACCOUNTING INFORMATION SYSTEMS OF MEDIUM-SIZED BUSINESSES IN PATHUM THANI PROVINCE

Abstract

This study aimed to examine 1) the principles of forensic accounting in medium-sized enterprises in Pathum Thani Province, 2) the use of accounting information systems (AIS), and 3) the influence of forensic accounting principles on AIS. The research employed a quantitative approach, collecting data from 400 medium-sized business operators. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, as well as inferential statistics through multiple regression analysis.
The results revealed that 1) the overall level of forensic accounting principles was high, particularly in forensic reporting and digital integration, 2) the overall use of AIS was at a high level, with system security and data accuracy receiving the highest ratings, and 3) forensic accounting principles namely accounting evidence analysis, digital integration, and forensic reporting significantly influenced AIS at the .05 level. Among these, forensic reporting showed the strongest influence. The study contributes new knowledge by proposing a “System-Based Relationship Model of Forensic Accounting and Accounting Information Systems,” consisting of three core pillars: data analysis, digital integration, and forensic reporting. These components collectively enhance data quality, transparency, and reliability, thereby supporting effective organizational management in the digital era.