Factors Affecting Decision-making In Using Accounting Software Packages Of Small and Medium Size Enterprises In Udonthani

Abstract

    Nowadays, information technology systems have become more involved in life and business. Ready-made programs are used to make business faster, more convenient, and help reduce work time, reduce the risk of errors from manual calculations, and help store data in an orderly, safe, and easier way to search for information. Therefore, choosing
a good and suitable accounting program for users requires considering many factors to help make a decision. The objectives of this research were to 1) study the factors affecting decision-making in using accounting software packages of small and medium-sized enterprises in Udon Thani Province, and 2) analyze the factors affecting decision-making in using accounting software packages of small and medium-sized enterprises in Udon Thani Province. The sample group used in the research was 153 small and medium-sized enterprises (SMEs) in Udon Thani Province. The research instrument was a questionnaire with an accuracy (IOC) between 0.67-1.00 and a reliability (α) of 0.899. The statistics used for data analysis were percentage, mean, standard deviation, and multiple regression analysis.

          The research results found that 1) Small and medium-sized enterprises (SMEs) in Udon Thani Province decided to use ready-made accounting programs at a high level overall. The top three factors with the highest average values ​​were the manufacturer
or distributor factor, after-sales service factor, and price factor, respectively. 2) The analysis of factors affecting the decision to use ready-made accounting programs of small and medium-sized enterprises (SMEs) in Udon Thani Province found that price and after-sales service had a positive influence on the decision to use ready-made accounting programs. Both factors could jointly predict the decision to use ready-made accounting programs of small and medium-sized enterprises (SMEs) in Udon Thani Province by 34.1 percent (R² = .341)      

        In summary, the top three factors that SME entrepreneurs in Udon Thani Province decide to use ready-made accounting programs are the manufacturer or distributor, after-sales service, and price. Price and after-sales service factors have a positive influence
on the decision to use ready-made programs.