GUIDELINES FOR INCREASING THE EFFICIENCY OF ACCOUNTING FOR SMEs IN BANGKOK

Abstract

The objectives of this study are: 1) To study the characteristics of businesses that affect the efficiency of bookkeeping of small and medium-sized businesses in Bangkok and 2) To study strategies for increasing the efficiency of accounting for small and medium-sized businesses in Bangkok. It is a combination of quantitative and qualitative research. Quantitative research, the sample group includes 400 small and medium-sized business accounting and finance managers in Bangkok by using the questionnaire as a tool. The accuracy was 0.952 and the reliability was 0.864. The statistics used were percentage, frequency, mean, standard deviation. and one-way analysis of variance. Qualitative research key informant a total of 7 people used the interview form as a tool. and analyzed by analyzing the content.
The results of the study found that accounting efficiency of SMEs in Bangkok as a whole, it was found that the opinion level was at a high level. Can be sorted in descending order as follows timeliness followed by understanding Relevance to decision making reliability and completeness, respectively. Guidelines for increasing the efficiency of accounting for small and medium-sized businesses in Bangkok are as follows: 1) Application of innovation and modern accounting practice technology. Continuing knowledge development in the accounting profession 2) Promoting compliance with the law and educate entrepreneurs about accounting and tax; the government helps support the establishment of accounting consultants for entrepreneurs. 3) Continuing development of professional accounting knowledge and professional accounting expertise 4) Provide funding sources for entrepreneurs to improve and develop programs for entrepreneurs to improve and develop programs and accounting systems in their businesses. The hypothesis testing results found that respondents with different types of businesses have accounting efficiency of SMEs in Bangkok different timeliness statistically significant at 0.01 level.