Organizational and User Perception Factors Influencing Accounting Information System Effectiveness in Small and Medium Enterprises: A Case Study of Registered Legal Entities in the Songkhla Special Economic Zone

Information from the abstract

This study aims to investigate (1) the level of challenges in the use of Accounting Information Systems (AIS) among small and medium-sized enterprises (SMEs), (2) organizational and user perception factors influencing AIS performance, and (3) the differences in AIS challenges and performance classified by firm characteristics, including business type, number of employees, annual revenue, and duration of AIS implementation. The study is grounded in the Technology–Organization–Environment (TOE) framework and the Technology Acceptance Model (TAM). The sample consisted of 137 SMEs registered as juristic persons in the Songkhla Special Economic Zone. Data were collected using a structured questionnaire and analyzed through descriptive statistics, independent samples t-test, one-way ANOVA, and multiple regression analysis. The findings reveal that SMEs experience AIS usage challenges at a moderate level (x̄ = 2.99), particularly in terms of organizational readiness and support. Meanwhile, the overall AIS performance is rated at a high level ( x̄ = 4.02). The comparative analysis indicated significant differences in AIS challenges and effectiveness among firms with different business types, numbers of employees, annual revenues, and durations of AIS usage. The results of the multiple regression analysis showed that organizational readiness and support, as well as perceived usefulness and perceived ease of use, had significant positive effects on AIS effectiveness (p < 0.05). Perceived usefulness and perceived ease of use exerted the strongest influence (B = 0.521), followed by organizational readiness and support (B = 0.109). Together, these factors explained 54.8% of the variance in AIS effectiveness (R² = 0.548). The findings suggest that enhancing organizational readiness and promoting users’ perceptions of the usefulness of AIS should be supported by both government agencies and business operators. Such efforts would contribute to improving AIS effectiveness and strengthening the long-term competitiveness and sustainability of SMEs.

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