FACTORS AFFECTING ACCOUNTING EFFICIENCY IN SMALL AND MEDIUM SIZED TRADING BUSINESSES IN NAKHON RATCHASIMA PROVINCE
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This study addresses the limited empirical evidence on accounting efficiency among provincial small and medium-sized enterprises (SMEs) in Thailand, where inconsistent accounting practices and resource constraints often hinder effective financial management. The research aims to: (1) assess the level of accounting efficiency, (2) examine the relationships between key managerial and organizational factors, and (3) determine the predictive influence of these factors on accounting efficiency.
A quantitative cross-sectional survey design was employed, and data were collected from 410 respondents using stratified sampling to ensure representation across trading SMEs in Nakhon Ratchasima Province. The data were analyzed using descriptive statistics, Pearson correlation, and multiple regression analysis.
The results indicate that: (1) accounting efficiency is at a high level (M = 3.92, SD = 0.51); (2) accounting knowledge, work experience, internal control systems, and technology utilization are positively and significantly correlated with accounting efficiency (p < .01); and (3) the regression model is statistically significant (R² = .36, p < .001), with internal control systems emerging as the strongest predictor (β = .29), followed by accounting knowledge (β = .24), technology utilization (β = .20), and work experience (β = .18).
The findings suggest that SME owners should prioritize the implementation of structured internal control procedures, invest in continuous accounting training, and adopt digital accounting systems to enhance financial accuracy and reporting efficiency. These practical actions can strengthen financial management capacity and improve the long-term sustainability of SMEs in provincial economic contexts.
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