Factors affecting the decision to use accounting services of small and medium-sized enterprises in Surat Thani Province

Abstract

This research aimed to (1) investigate the level of perception among Small and Medium Enterprise (SMEs) operators in Surat Thani province regarding the factors influencing their decision to select accounting services, and (2) analyze which of these factors significantly affect their service selection decision. The sample consisted of 386 SME operators who utilized external accounting firms, selected through a combination of convenience and criterion-based sampling. Independent variables included factors related to accountant knowledge and skills, service fees, and convenience of service delivery. The dependent variable was the decision to select accounting services. Data were collected using a questionnaire and analyzed using descriptive statistics and multiple regression analysis. The results indicated that operators' perceptions of all factors were at a high level, with accountant knowledge and skills having the highest mean score, followed by convenience of service delivery and service fees, respectively. The regression analysis revealed that the fee factor (β = 0.934, p < 0.001) and convenience factor (β = 0.081, p < 0.05) had a significant positive influence on the service selection decision, while the factor of accountant knowledge and skills showed no significant effect. These findings suggest that implementing competitive fee structures and ensuring convenient, easily accessible service formats are critical factors that accounting firms should prioritize to enhance their likelihood of being selected by SMEs operators.