THE INFLUENCE OF ACCOUNTING INFORMATION SYSTEMS QUALITY AND PERFORMANCE ON USAGE EFFICIENCY IN THE ROYAL THAI AIR FORCE
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Abstract
This quantitative study aimed (1) to investigate the impact of accounting information system quality on the utilization efficiency of accounting information systems within the Royal Thai Air Force , and (2) to examine the influence of accounting information system competency on the utilization efficiency of accounting information systems within the RTAF. Data were collected through questionnaires from 304 finance and accounting officers of the RTAF, determined using Yamane (1967) sample size calculation formula at a 0.05 margin of error. Hypotheses were tested using multiple regression analysis. The findings revealed that high-quality and competent accounting information systems, characterized by continuous development, significantly enhance the reliability of processed data for utilization, thereby improving the efficiency of accounting information system usage among finance and accounting officers. This holds true with statistical significance at the 0.05 and 0.01 levels. However, an exception was noted regarding the auditability aspect of accounting information system quality and competency. The finance and accounting officers of the RTAF perceive data auditability as a fundamental requirement (Hygiene Factor), the presence of which does not necessarily increase satisfaction but its absence could lead to dissatisfaction.
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