ปัจจัยที่ส่งผลต่อประสิทธิภาพการใช้ระบบบัญชีออนไลน์ของธุรกิจขนาดกลางและขนาดย่อมในจังหวัดนนทบุรี

บทคัดย่อ

           This research aims to: 1) study the characteristics of small and medium-sized enterprises (SMEs) in Nonthaburi Province; 2) examine the effectiveness of online accounting system usage; and 3) investigate the factors affecting the effectiveness of online accounting system usage. This is a survey research using quantitative data collected through questionnaires from representatives of 385 SMEs in Nonthaburi Province. The statistical methods used include mean, standard deviation, and multiple regression analysis.

         The research findings revealed that: 1) the overall characteristics of small and medium-sized enterprises (SMEs) in Nonthaburi Province were rated at a high level, the highest-rated factor was organizational leadership support, followed by personnel characteristics, technology, and organizational structure; 2) the overall effectiveness of online accounting system usage was also rated at a high level, the highest-rated aspect was the accuracy and timeliness of accounting processes, followed by the completeness and punctuality of financial reporting, the ability to audit and monitor results, and the efficiency of internal control; and 3) the factors influencing the effectiveness of online accounting system usage, ranked from highest to lowest impact, were organizational leadership support, personnel characteristics, technology, and organizational structure.