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Likitwongkajon, Napaporn and Trongmateerut, Pailin (2008) Factors Affecting Decisions in Using Accounting Software by Business Entities in Khon Kaen. University of the Thai Chamber of Commerce Journal, 28 (1). ISSN 0125-2437


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The objective of this study is to examine and compare the factors influencing business entitiesû decisions to use accounting software. The population of the study is the juristic entities in Muang District, Khon Kaen. We used the simple random sampling method and obtained 369 business entities in the study. The research instrument used is a questionnaire. For entities currently using accounting software, the important factors relating to the decision to adopt accounting software are (1) appropriateness, (2) qualification, (3) price, (4) ease of use, (5) after-sale service, (6) law and regulation compliance and (7) software vendorsû reliability and creditability. Additionally, the study found that educational levels of management are correlated to the usage of accounting software. This study also tested business characteristics, such as the number of computers used, the number of in-house accountants employed, average annual revenue, accounting processing, and types of business registration. These characteristics are correlated to the usage of accounting software.

Item Type: Article
Subjects: Accounting > Accounting Information Technology & Systems
General Works > Journals
Divisions: UTCC Journal Editorial Office
Depositing User: Sirichai Jintaviriyasakoon
Date Deposited: 03 May 2014 18:33
Last Modified: 08 May 2014 05:52
URI: http://eprints.utcc.ac.th/id/eprint/332

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