The Relationship between Accounting Information System and Performance of Accountants in Certified Accounting Practices in Northeast

Abstract

This study aimed to study accountants’ opinions towards accounting information system, accounting performance, the relationship between accounting information system and accounting performance, and the effect of accounting information system on accounting performance, of accountants of certified accounting practices in northeast area of Thailand. The data were collected from 108 accountants of certified accounting practices in the northeast area with questionnaires. The basic statistics employed for data analysis were percentage, mean, and standard deviation; also, simple regression analysis and multiple regression analysis were used for multiple correlation analysis. The results revealed that 1) most accountants of certified accounting practices in the Northeast area were female with single status, less than 25 years old of age, hold bachelor degree, less than 5-year working experience, and earn less than 15,000 baht per month of average income. 2) Most of the certified accounting practices have registered capital around 1,000,000 – 3,000,000 baht with less than 20 employees, more than 10 years of working operation, and earn 400,001 – 500,000 baht per month of average income.  3) The opinions of accountants of certified accounting practices in the northeast towards accounting information system as a whole was at a most level (  = 4.65, S.D. = 0.43). When considering in each aspect, the highest was reliability (  = 4.63, S.D. = 0.49), followed by punctuality (  = 4.59, S.D. = 0.51), and then financial and accounting operation (  = 4.53, S.D. = 0.47), all of which were at a most level, 4) The opinions of accountants of certified accounting practices in the northeast area towards the accounting performance as a whole was at the most level (  = 4.56, S.D. = 0.45), Considering in each aspect, the quality was the highest (  = 4.60, S.D. = 0.51), followed by decision making (  = 4.55, S.D. = 0.52), and then accuracy (  =4.55, S.D. = 0.52), all of which were at a most level. 5) The reliability aspect of accounting information system, in overall, had positively effect in relationship with accounting performance of certified accounting practices in the northeast area. When considering in each aspect of forecasting equation on the opinions towards the performance, they were the aspects of decision making, accuracy, and quality with a significant different.