View of Information Management System of SMEs in Northeastern of Thailand

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Information Management System of SMEs in Northeastern of Thailand

!"^# !$%&&^' !(⁾(*+,&^- Chupong Pundang* Nitaya Waidee² Suphika Prasertporn³ Napassawan Dathumma⁴ Ratchda

Srisurapol⁵ and Kanokon Boonmee⁶ Received: October 31,2018, Revised: January 6,2018, Accepted : January 22,2018

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Assistant Professor, Faculty of Business Administration, North Eastern University

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Abstract

The purposes of this research was to test and develop a model of structural equation for information management system of SMEs in Northeastern of Thailand. The sample consisted of 384 Business SMEs in the Northeastern of Thailand by using multi-stage sampling technique. The instrument used in this research was questionnaire and structural equation model to find relationship of model elements. The research results showed that the model of structural equation for information management system of SMEs in Northeastern of Thailand was consistent with the empirical data via Chi-square=83.971, df=113, p=0.981, CMIN/DF=0.743, GFI=0.977, AGFI=0.965, CFI=1.000, RMR=0.020 and RMSEA=0.000 The results of hypothesis testing showed that the confirmatory factors of the Information technology, service quality and operation efficiency had positive influences on the business performance. This research benefits for developing the model of information management system of SMEs, and to be able to use the research results as the basis for planning, developing the key elements in investing and managing the SMEs in order to obtain the competitive advantage.

Keywords : Information Technology, Service Quality, Operation Efficiency, Business Performance

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Performance Measures: Evidence from a Balanced Scorecard at Store24. Journal of Management Accounting Research, 27(2) : 39-65.

Dhaka, V. P. and Nahar, P. (2014). A Review : Benefits and Critical Factors of Customer Relationship Management. International Journal of Advanced Networking and Applications. 6(1) : 2191- 2194.

Kaplan, R. S., and Norton, D. P. (1996). Linking the balanced scorecard to strategy. California Management Review, 39(1) : 53-79.

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Krejcie, R.V., & Morgan, D.W. (1970). Determining Sample Size for Research Activities. Educational and Psychological Measurement, 30 : 608-610.

Mittal, S. and Gera, R. (1012). Relationship Between Service Quality Dimensions and Behavioral Intentions:

An Sem Study of Public Sector Retail Banking Customers in India. Journal of Services Research, 12(2) : 57-73.

Olszak, C. and Bartus, T. (2013). Multi-Agent Framework for Social Customer Relationship Management Systems. Issues in Informing Science and Information Technology, 10 : 367-387.

Zeithaml, V. A., Berry, L.L., and Parasuraman, A. (1996). The behavioral consequences of service quality.

Journal of marketing, 60(2) : 31-46.

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

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

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

.

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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