THE IMPACT OF ONLINE ACCOUNTING SOFTWARE USAGE ON ACCOUNTING EFFICIENCY OF SME ENTREPRENEURS

Abstract

The objectives of this research were: (1) to study the level of opinions regarding the use of online accounting software and the accounting performance of SME entrepreneurs, and (2) to analyze the relationship between the use of online accounting software and the accounting performance of SME entrepreneurs. This study employed a quantitative research approach. The population and sample consisted of 330 SME entrepreneurs operating in Tak province. A questionnaire was used as the research instrument. Data were analyzed using frequency, percentage, mean, standard deviation, and Pearson’s correlation coefficient.

  The research findings revealed that:

  1) The overall opinion level on the use of online accounting software among SME entrepreneurs was at the highest level ( = 4.40, SD = 0.717). The most significant aspect was convenience and ease of use, followed by frequency of software usage, users’ knowledge and skills, and the comprehensiveness of the software functions. The accounting performance of SME entrepreneurs was found to be at a high level ( = 4.11, SD = 0.841). The most significant aspect was the speed of accounting preparation, followed by completeness and timeliness of reports, accuracy of accounting data, and the ability to analyze and make decisions based on accounting information.

          2) The analysis of the relationship between the use of online accounting software and accounting performance of SME entrepreneurs showed a moderate positive correlation (r = 0.650, p < 0.01). This indicates that the use of online accounting software—including frequency of usage, comprehensiveness of functions, convenience and ease of use, and users’ knowledge and skills—positively influences accounting performance.