Causal Factors Influencing the Decision to Select Accounting Service Firms among Small and Medium-Sized Enterprise (SME) Entrepreneurs in Bangkok Metropolitan Area -
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Abstract
This research article aimed to 1) examine the levels of causal factors namely the marketing mix (7Ps), service quality, and trust influencing the decision to select accounting service firms; 2) investigate the relationships among these factors; and 3) propose a strategic model for accounting service providers. This study employed a mixed-methods research design. The quantitative phase utilized a questionnaire with an Item-Objective Congruence (IOC) index ranging from 0.67 to 1.00. Data were collected from a sample of 303 SME entrepreneurs in the Bangkok Metropolitan Area. Data were analyzed using descriptive statistics, Pearson's product-moment correlation coefficient, multiple regression analysis, and Structural Equation Modeling (SEM). The qualitative phase involved in-depth interviews with 8 accounting firm entrepreneurs, analyzed using content analysis. The research findings were found that:
1) The levels of the marketing mix (7Ps), service quality, trust, and decision-making were all at a high level. 2) Service quality and the marketing mix (7Ps) had no direct effect on the decision to select accounting services, but they had significant positive indirect effects through trust at the .01 level, indicating that trust acts as a full mediator. 3) The causal model was consistent with empirical data (χ²/df = 2.015, GFI = 0.910, AGFI = 0.868, CFI = 0.981, RMSEA = 0.058). The factors of People and Reliability were rated as the most important by service users.
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References
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