The Success of Accounting System Design, Internal Control Effectiveness, and Firm Performance: Evidence from Small and Medium Enterprises (SMEs) in Thailand


  • Salakjit Ninlaphay Mahasarakham Business School, Mahasarakham University


The Success of Accounting System Design, Internal Control Effectiveness, Firm Performance


This study aims to investigate the relationship between the success of accounting system design, internal control effectiveness and firm performance for Small Medium Enterprises (SMEs) in Thailand.  Data collection draws on using questionnaires survey of 197 accounting managers in manufacturing firms and service firms. Both descriptive and inferential statistic are used to analyses the data. The results illustrate that it has a direct positive relation between the success of accounting system design and internal control effectiveness and it also has a direct positive relation the success of accounting system design and firm performance. Moreover, this study finds that the internal control effectiveness is mediator of a direct positive relation the success of accounting system design and firm performance.


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How to Cite

Ninlaphay, S. (2022). The Success of Accounting System Design, Internal Control Effectiveness, and Firm Performance: Evidence from Small and Medium Enterprises (SMEs) in Thailand. Economics and Business Administration Journal Thaksin University, 14(3), 105–124. Retrieved from



Research Article