Accounting Information System Quality and Business Goal Achievement: An Empirical Evidence from Auto Parts SMEs in Thailand

Abstract

                The purpose of this study was to examine the effect of accounting information system quality on business goal achievement via the mediating influences which include accounting information advantage, valuable decision making, and information usefulness effectiveness in the auto parts SMEs businesses of Thailand. Data were collected from 243 auto parts SMEs businesses in Thailand by questionnaire mail surveys and the key informant was the head of the accounting department. The response rate in this research was 22.58%. The ordinary least square regression was employed in this research. The results revealed that accounting information reporting integration was an essential component affecting valuable decision making, information usefulness effectiveness, and business goal achievement. Accounting transaction linkage competency had an effect on accounting information advantage and valuable decision making. Meanwhile, best accounting practice efficiency would help enhance accounting information advantage, and business goal achievement. Furthermore, accounting information trust orientation, and accounting information auditing capability only affected accounting information advantage, and information usefulness effectiveness respectively.