บทบาทของนักบัญชีต่อการใช้ข้อมูลทางการบัญชีเพื่อการบริหารธุรกิจขนาดกลางและขนาดย่อม กรณีศีกษาธุรกิจขนาดกลางและขนาดย่อมที่จดทะเบียนเป็นนิติบุคคลในเขตพื้นที่จังหวัดภาคใต้

Abstract

The research has objective to (1) study the role of accountants in SMEs and (2) study the level of conduction accounting information for SMEs administration (3) study the role of accountants in the conduction accounting information for SMEs administration. Sample has been used in the study were 200 executives and entrepreneurs of SMEs which has registered as legal entities in the southern provinces area. The research tool was questionnaire used for collecting of information. The descriptive statistics were used to explain basic information. Thè multiple regression analysis has been used for the hypothesis test. The results showed that (1) role of accountants in SMEs was at the high level in terms of presentation and communication of accounting information to executives, data analysis and accounting reports, providing advice and recommendations of tax management and others relevant actions. (2) the level of conduction accounting information for SMEs administration in terms of planning, ordering and controlling, decision-making, monitoring and evaluation were at a high level by overall. (3) the result from the analysis of accountant role in the conduction accounting information for SMEs administration found the role in terms of data analysis and accounting report, providing advice and recommendations, tax management and other related have positive affect to the level of using accounting information for business administration. The results of this study will be applied in accordance to their further operations and useful for accountants, executives and relevant external agencies.