The Relationship between the Quality of Accounting Information and the Performance of SMEs in the South
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Abstract
The purposes of this study were to 1) investigate the quality of accounting information level and the operation result of SMEs in the south, and 2) test the relationship between the quality of accounting information and the operation result of SMEs. The target group was 400 Small and Medium Enterprises executives in the southern region of the gulf of Thailand using a questionnaire. Statistics used in data analysis were mean, percentage, standard deviation, Pearson's product moment correlation coefficient and multiple regression analysis.
The research results indicated that the quality of accounting information as overall was the highest level. Considering individual aspects, it was found that the aspect was the highest level that was faithful representation, timeliness, comparability, understandability and verifiability. The aspect was the high level that was relevance. The operation result of SMEs as overall was the highest level. Considering individual aspects, it was found that the aspect was the highest level that was customer perspectives and learning and growth perspectives. The aspect was the high level that was internal process perspectives and financial perspectives. The quality of accounting information, it was found that relevance, faithful representation, comparability, verifiability, timeliness and understandability there were relationship to the operation result of SMEs.
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References
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