ปัจจัยเชิงสาเหตุ ด้านคุณภาพข้อมูลทางการบัญชี คุณภาพระบบสารสนเทศทางการบัญชี คุณภาพการบริการอิเล็กทรอนิกส์ การรับรู้คุณค่าของบัญชีอิเล็กทรอนิกส์ และความพึงพอใจของผู้ใช้บัญชีอิเล็กทรอนิกส์ที่ส่งผลต่อประสิทธิภาพการใช้งานบัญชีอิเล็กทรอนิกส์ของธุรกิจขนาดกลางและขนาดย่อม (SMEs) ในประเทศไทย
Year: 2020
Type: article
Study design: Observational Study
Abstract: The objective to the research to study was factors. Which Accounting data quality, Accounting information systems quality, Electronic service quality, Perceived value of electronic accounts and using the satisfaction of electronic account affects the efficiency of electronic accounting for small and medium-sized businesses (SMEs) in Thailand. The research has designed into a combination method between qualitative and quantitative research. The sample used in this study is executives, accountants of small and medium-sized businesses (SMEs) in Bangkok area with 800 sample collecting data with a questionnaire was analyze the data using Structural Equation Modeling (SEM). The results of the research indicated that (1) Accounting data Quality, Accounting information systems Quality, Electronic services quality have a direct positive influence on the perceived value of electronic accounts and satisfaction of electronic account (2) the perceived value of electronic accounts and the satisfaction of electronic account users have a direct positive influence on the efficiency of electronic accounting systems of small and medium-sized businesses (SMEs) in Thailand (3) The Model was consistent with the data and The six harmony indexes that passed the acceptance criteria were index / df = 1.337, CFI = 1.00, GFI = 0.99, AGFI = 0.98, RMSEA = 0.021 and SRMR = 0.021.
Institution: Sripatum University
Language: Thai
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7215596131