ROLE OF ACCOUNTING INFORMATION SYSTEM IMPLEMENTATION FOR SMEs: BASED ON APPLICATION OF THE TECHNOLOGY ACCEPTANCE MODEL

Abstract

The research aims 1) to study the level of opinion on acceptance factors, 2) the relationship between acceptance variables, and 3) to retest the causal relationship model for acceptance using the accounting package programme in Bangkok and its vicinity. The mixed method was applied to this research; 500 respondents were collected online and used descriptive statistics to explain percentages, averages, standard dimensions, and analysis through the AMOS programme—interviews with 30 key informants with semi-structured interviews, analysis, and summaries using data analysis elements. The result presented the benefits of using high-level, timely management decisions and reducing posting errors (0.827). The usability was moderate level; it was easily and quickly processed and reconciled more efficiently and accurately (0.899). The effectiveness was high: accurate and faster accounting records, fault prevention systems, and fraud problem reduction (0.870). The intention was high level; essential for the establishment’s work, available online and offline, staff’s support, and they tend to recommend it to friends or establishments (0.832). The used behaviour was high-level, up-to-date, and met accounting certification standards (0.825). The researcher tested the harmonisation of models based on assumptions and empirical data and found that all thresholds were within the acceptable (pass) criteria; CMIN/df = 1.984, GFI. CFI = .988, NFI = .977, TFI = .979, RMR = .979, RMSEA = .044, and hypothesis testing shows that accepting all hypotheses except hypothesis 4 (H4) does not meet the hypothesis.