DEVELOPMENT OF INFORMATION TECHNOLOGY IN ACCOUNTING OF MEDIUM-SIZED BUSINESS ORGANIZATIONS IN UBON RATCHATHANI PROVINCE

Abstract

This research included the following objectives: 1) to study the development of information technology in accounting of medium-sized business organizations in Ubon Ratchathani Province; and 2) to suggest guidelines on increasing the efficiency of the development of information technology in accounting of medium-sized business organizations in Ubon Ratchathani Province. The research tool was a questionnaire. The sample used were 32 medium-sized business organizations in Ubon Ratchathani Province. The sample were selected through convenience sampling. The results of the research were as follows: 1) The study found that the development of information technology in accounting of medium-sized business organizations in Ubon Ratchathani Province included the following information of the sampling group: Most of the sample were 19 women and 17 of them aged between 25-34 years; In accounting work experience, 16 of them had work experience 1-5 years; In working positions, 13 of them were in the position of chief accountant and 13 of them experienced in the position of accountant; In business type, 9 of them were in wholesale business. 2) In guidelines for enhancing the performance of the development of information technology in accounting of medium-sized business organizations in Ubon Ratchathani Province, the overall results of data analysis were at a high level with the average of 4. 04. When the 4 aspects were individually considered, all of them were at a high level including: risk management; knowledge on accounting; knowledge on information technology; and accounting knowledge transfer.