The factors affecting the selection of accounting firms for small and medium enterprises (SMEs) in Bangkok and the Bangkok Metropolitan Region

Abstract

Research on factors affecting the choice of accounting services of small and medium-sized businesses (SMEs) in Bangkok Metropolitan Area. The objective were to study the choice of accounting staff of small and medium-sized businesses (SMEs) in Bangkok and metropolitan areas and to analysis the factors affecting the choice of accounting staff of small and medium-sized businesses (SMEs) in Bangkok and metropolitan areas.  Samples used in the research included small and medium-sized business operators (SMEs) in Bangkok metropolitan area accounting of 400 people by using the questionnaire as a data collection tool. The variables used in the study include Information about the organization and quality factors Variables based on these include deciding to use the accounting offices of small and medium-sized businesses Bangkok Metropolitan Area. The researchers chose statistics used to test whether independent variables influenced variables based on them that were one-way variance analysis and multiple linear regression analysis.

              The analysis of corporate data showed that many businesses in the category of commercial businesses accounted for 59.8 percent, most of them had a business operating period of more than 15 years, 42.0 percent operated as a limited company, representing 72.8 percent, and most of them had registered capital ranging from 1,000,000 - 5,000,000 baht. That's 56.0 percent. Results of analysis of information about quality factors, it was found that by including the highest level, The average is 4.57, and when classified individually, it is found that the price side is at its highest level.  In addition, respondents had opinions about the decision to use the accounting offices of small and medium-sized businesses in Bangkok metropolitan area. Overall, at most levels The mean is 4.53. Hypothesized tests showed that the operating period of the business positively affected the choice of accounting offices of small and medium-sized businesses. In Addition, quality factors, price, accounting office location, and quality of service positively affect the choice of accounting offices of small and medium-sized businesses. In Bangkok metropolitan area, statistically significant at 0.01 and 0.05