Effects of Accounting Information Quality and Technological Growth on Decision-Making Efficiency of SME Administrators in Upper and Central Northeastern Thailand

Abstract

The objectives of this research were to 1) examine the effects of accounting information quality for perceiving technological growth of SMEs in upper and central Northeastern Thailand, 2) to examine the effects of accounting information quality on decision-making efficiency of SME administrators in upper and central Northeastern Thailand, and 3) to examine the effects of technological growth on decision-making efficiency of SME administrators in upper and central northeastern Thailand. The population comprised of 30,933 SME administrators in upper and central Northeastern. The samples were 379 who were selected by using stratified random sampling method.

The results of the research revealed that overall opinion toward accounting information was at high level (   = 3.68). The overall and individual scores of opinions toward technological growth that affected decision making were at high level (   = 3.97). The opinion toward decision making efficiency as a whole and individual aspects was at high level (   = 3.69). Accounting information quality affected decision making efficiency of the SME administrators in all aspects of SMEs. In addition, a perception of technological growth also affected the decision-making efficiency of SME administrators with statistical significance level of 0.05.