Effects of the Accounting Information Systems Application Efficiency on Accounting Best Practice of Chemicals Businesses in Thailand

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Effects of the Accounting Information Systems Application Efficiency on Accounting Best Practice of Chemicals Businesses in Thailand

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Apinya Kongviriyakul^* Pailin Nilniyom²and Suttinee Prachsriphum³

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* Master Student, Master of Accountancy, Mahasarakham Business School, Mahasarakham University

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2,3 Assistant Professer, Mahasarakham Business School, Mahasarakham University

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2,3 Lecturer, Mahasarakham Business School, Mahasarakham University

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Abstract

The purpose of this study was to verify the effects of the accounting information systems application efficiency on accounting best practice of chemicals businesses in Thailand. A questionnaire was used for collecting data from 90 accounting managers of chemicals businesses in Thailand. The statistics used for data analyzing were mean, standard deviation, multiple correlation analysis, and multiple regression analysis. The results showed that accounting information systems application in the aspects of data controlling and information generation had a positive relationship with effect on overall accounting best practice. Therefore, the accounting managers of chemicals business should focus on the accounting practices by promoting and following up the progress of the accounting information system especially its completeness, relevance, and timeliness. This could foster and support the presentation of accounting information to be clearer and faster as well as build the confidence among the users of accounting information, which can be applied in decision making, planning, and operating effectively and efficiently so as to develop organizational competitiveness sustainably over the rivals.

Keywords

: Accounting Information Systems Application Efficiency, Accounting Best Practice,

Chemicals Businesses in Thailand

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