Business environment affecting the quality of accounting information and decision-making efficiency of SMEs in Pathum Thani Province

Abstract

This research aimed to 1) study the level of opinions on the business environment, accounting information quality, and decision-making efficiency of SMEs in Pathum Thani Province, and 2) study the relationship and impact of the business environment on the quality of accounting information and decision-making efficiency of SMEs in Pathum Thani Province. The researcher used a simple random sampling method with 400 samples. The data analysis included descriptive statistics including frequency, percentage, and standard deviation, and inferential statistics including Pearson correlation coefficient analysis and multiple regression analysis.

The research results found that 1) the level of opinions regarding the overall business environment was at a high level, the level of opinions regarding the overall accounting information quality was at a high level, and the level of opinions regarding the overall decision-making efficiency was at the highest level. 2) The results of the analysis of the relationship testing between the business environment had a direct relationship with the accounting information quality and the decision-making efficiency had a positive relationship at a very high level. The results of the test of the effects between the business environment, accounting information quality, and decision-making efficiency found that the multiple regression coefficient between the independent variable, business environment, had a relationship with the dependent variable, overall accounting information quality, and overall decision-making efficiency with statistical significance at the .05 level.