ปัจจัยที่มีผลกระทบต่อการตัดสินใจเลือกซื้อโปรแกรมสำเร็จรูปทางการบัญชีของธุรกิจ SMEs ในเขตพื้นที่จังหวัดขอนแก่น เมื่อมีการเปิดประชาคมเศรษฐกิจอาเซียน (AEC)

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ฐณดม ราศรีรัตนะ
ธนัย ศรีอิสาน
ปริยากร นักร้อง

Abstract

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Factors Influencing the Selection of Accounting Software Package for Small and Medium Enterprises in Khon Kaen Province in Preparation for ASEAN Economics Community

Small and medium enterprises (SMEs) are important for the development of the national economic system in Thailand and an important factor that influences the growth of the SMEs business is the adoption of accounting information system to facilitate business transactions. Nowadays, there is a variety of such software available in the market for users to select to serve their purpose. However, the selection depends on the constraints and the requirements of each business.

As the ASEAN Free Trade has started since the year of 2015. it is expected that large amount of money and funds will be flowed among the countries in AEC as well as between ASEAN Economics Community (ACE) and other countries around the world. As Khon Kaen city has been nominated as one of the AEC city, it is a good opportunity to increase its business potential with proactive management by developing trading system, promoting business investments, and providing suitable economic systems and the infrastructures which may facilitate Khon Kaen and Thailand to obtain the highest benefit from the ASEAN Free Trade of AEC.

Therefore, the factors that influenced the owners of SMEs in Khon Kaen city to select an accounting software package in response to AEC context were studied using questionnaire as a tool to collect data from 165 SMEs. The data were analyzed statistically through frequency, mean, and standard deviation.

The result showed that most of the entrepreneurs for SMEs in Khon Kaen province were mostly female with the age between 30-35 years, obtained the bachelor's degree, and had business ownership experiences for over 10 years. The SMEs in this study were purposively selected based on the following criteria: single owner, settlement in Khon Kaen (Muang district) for over 15 years with less than 50 employees, and register's funds of 1,000.000 Baht and lower.

The entrepreneurs of SMEs in Khon Kaen strongly agreed that the accounting software was useful and important for managing the business to serve AEC context. There were five factors including products, price, marketing promotion policy, locations/suppliers and others were considered to have high influence on the SME ownerss decision for selecting accounting software.

In conclusion, products, pricing, marketing promotion policy, locations/suppliers, and others were the factors which had high influence on the ownerss selection of accounting software for SMEs business in Khon Kaen province. The information obtained in this study is possibly used as the basic information for other SMEs persons in making a choice of an appropriate accounting software package for their own business, which may facilitate their businesses to be ready for the AEC in the future.

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