Causal Relationship Model of Factors Affecting Accounting Information System of Community Enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi Provinces

Abstract

The survey and development research of causal relationship model of factors affecting accounting information system of community enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi provinces  aimed to study: 1) levels of business environment, accounting capacity, quality of accounting information and accounting information system of community enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi provinces; and 2) causal relationship model of factors affecting accounting information system of community enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi provinces. The questionnaires were constructed as a research tool for collecting data from 572 community enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi provinces. The statistics used to analyze data were frequency, percentage, mean, standard deviation, skewness, kurtosis and structural equation model.

The research finding that: 1)the overall business environment of community enterprises was at  a moderate level ( =3.17), the overall accounting capacity of community enterprises was at a high level  ( =3.26), the overall quality of accounting information of community enterprises was at a high level ( =3.22) and the overall accounting information system of community enterprises was at a moderate level ( =3.28),  and 2) the developed causal relationship model of factors affecting accounting information system of community enterprises in Samut Sakhon, Samut Songkhram and Ratchaburi provinces was created consistently and fitly with empirical data and each component of the model had validity and ability to predict at a good level and acceptably at a percentage of 80.4. At a statistically significance of 0.05,  the causal relationship revealed that business environment and accounting capacity were directly correlated with quality of accounting information (DE = 0.142* and 0.894* respectively). Business environment and accounting capacity were directly and indirectly correlated with accounting information system through quality of accounting information (TE = 0.172* and 0.822* respectively). Furthermore, quality of accounting information was directly correlated with accounting information system (DE = 0.742*).