Factors Influencing Cost Accounting System Quality and Operational Performance of Bangkok, Thailand SMEs: Accountants' Perspectives
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Abstract
This research aimed to 1) examine the level of accountants’ knowledge and skills, work motivation, organizational support, cost accounting system quality, and operational effectiveness of small and medium enterprises (SMEs) in Bangkok; 2) analyze the influence of accountants’ knowledge and skills, work motivation, and organizational support on the cost accounting system quality in SMEs in Bangkok; and 3) analyze the influence of cost accounting system quality on the operational effectiveness of SMEs in Bangkok. This quantitative research utilized a questionnaire. The sample consisted of 320 accountants working in SMEs and accounting firms in Bangkok that provide accounting services to SMEs. Analysis statistics were percentages, means, standard deviations, and structural equation modeling. Research findings revealed that: 1) the accountants’ knowledge and skills, work motivation, organizational support, cost accounting system quality, and operational effectiveness of SMEs in Bangkok were all at a high level; 2) all three factors—work motivation, accountants’ knowledge and skills, and organizational support—had positive influences on cost accounting system quality, with accountants’ knowledge and skills having the strongest influence (p < .01); and 3) cost accounting system quality had a positive influence on the operational effectiveness of SMEs in Bangkok (p < .01).
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