Accounting Control through Technology Acceptance toward the Quality of Accounting Information in Local Churches under The First District of the Church of Christ in Thailand

Abstract

This research aims to study accounting control leading to the quality of accounting information, and accounting control through technology acceptance toward the quality of accounting information in local churches under The First district of the Church of Christ in Thailand. The purpose is to assist church administrators in managing accounting effectively and analyzing accounting information efficiently for decision-making, thereby contributing to the development of an appropriate accounting information system. The participants of this study consisted of 146 local churches under The First District of the Church of Christ in Thailand, selected through purposive sampling from authorized personnel using a structured questionnaire as the research instrument. The data were analyzed using a structural equation modeling (SEM) approach. The research findings revealed that accounting control had a positive influence on the quality of accounting information. Appropriate accounting control ensures that information is accurate, reliable, and represents a true and fair view,  which supports effective decision-making. The influence value is 0.421, with a coefficient of determination (R²) of 0.178. Furthermore, accounting control has an indirect influence on the quality of accounting information through technology acceptance. This is because effective control helps ensure that operations align with proper directions in adopting information technology within the organization, enhancing the efficiency of data for decision-making. The indirect influence value is 0.233, with a coefficient of determination (R²) of 0.873.