ปัจจัยที่มีอิทธิพลต่อประสิทธิภาพการใช้ระบบสารสนเทศทางการบัญชีเพื่อการวางแผนทรัพยากร : กรณีศึกษาบริษัทผลิตไม้ยางพาราแปรรูปในประเทศไทย

Abstract

The objectives of this study are to study is to investigate level factor influencing Efficiency of accounting information system used for enterprise resources planning, and to test the factors affecting the efficiency of the use of accounting information for planning resources. The samples are companies from rubber wood processing industry as 153 companies. A questionnaire is used for data collecting. Descriptive statistics and multiple regression are calculated for hypothesis testing. The results showed efficiency of the use of accounting information for planning resources the company production of rubber wood processing industry were the high level, and factors affecting the efficiency of the use of accounting information for planning resources including the factor of supports from the executive at high level and the factor of quality system of accounting information system. While the factors specific features of the user, the factors participation of users and the factor structure of the organization no factors affecting the efficiency of the use of accounting information for planning resources. The company production of rubber wood processing industry. The contribution of this study is to need to promote the training of personnel in the organization. To cause the efficiency of the use of accounting information for planning effective resources more and more and can be administered to achieve the maximum benefits.