Relationship between Accounting Software Selection and Accounting Information Quality: A Case Study of SMEs in Phra Nakhon Si Ayutthaya Province

Abstract

This independent study aimed to compare the accounting information quality derived from accounting software for different types of SMEs, and to study the relationship between accounting software selection and accounting information quality with a case study of SMEs in Phra Nakhon Si Ayutthaya Province. The study revealed that different types of SMEs (categorized by their average annual incomes) could influence the accounting information quality at the significant level of .05. Moreover, the data analysis indicated a strongly positive relationship between the accounting software selection of SMEs in Phra Nakhon Si Ayutthaya Province and the accounting information quality. This could mean that the accounting information quality would increase when the SMEs attitudes towards the accounting software selection increased.