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Analysis of the Factors Affecting Successful Accounting Information of Listed Companies in the Stock Exchange of Thailand



Author(s)

Nattawut Tontiset

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DOI:10.17265/1548-6583/2018.03.001

The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system (AIS) competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand (SET). A questionnaire mail was used for collecting the data from chief accountant officer of the companieslisted in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information onlyin dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.

successful accounting information, accounting professional, AIS competency