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Effects of Efficiency of Accounting Information System on Firm Performance of Thai- Listed Companies in the Stock Exchange of Thailand

* Yaowanuch Raksong² Received: November 5,2018, Revised: December 10,2018, Accepted : January 8,2019

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Abstract

This research aimed to examinethe effects of efficiency of accounting information system on firmperformanceof listed companies in the Stock Exchange of Thailand

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The research was conducted by using questionnaires as research instruments for collecting data from 213 accounting executives of Thai- Listed Companies. The efficiency of accounting information system was set as independent variables, including, Accuracy, Completeness, Timeliness, and Understandability. The dependent variable is firm performance, which included financial and non-financial perspective.

The results found that the efficiency of accounting information system in aspects of accuracy and completeness had positive effect on overall firm performance of the Thai-listed companies.

The efficiency of accounting information system in aspectsof accuracy, completeness, timeliness, and understandability had positive effect on firm performance in aspects to financial perspective of Thai-listed companies. The efficiency of accounting information system in aspects of accuracy and understandability had positive effect on firm performance in aspects to non-financial perspective. TheThai-listed companies and other related organization can apply this research for improving the accounting information system efficiency in order to increase business performance in the future.

Keyword: Accounting Information System, Efficiency, Performance, Thai-listed Company

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