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The objective of this research is to study the model of SMEs’ performance derived from accounting, financial literacy, and access to finance. Stratified sampling was applied to select 395 samples of SMEs in Phitsanulok province and questionnaires were distributed to collect data. Descriptive statistics and structural equation model technique were employed to analyze the data. The results revealed that the model of SMEs’ performance derived from accounting, financial literacy, and access to finance was consistent to the empirical data. The hypotheses were tested and revealed that accounting and financial literacy positively affected access to finance. Also, financial literacy and access to finance positively impacted the performance of SMEs. However, accounting had no significant effect on the performance of SMEs. Besides, the effects of all factors on the performance of SMEs were respectively ranked as follows: access to finance, financial literacy, and accounting. All factors explained 51.40 percent of the variance in the performance of SMEs.
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