Computerized Accounting System Capability and Accounting Information Advantage of Electronics Parts Businesses in Thailand

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Uthen Laonamtha Niphaphorn Aobthong


The objective of this study is to examine the relationship between computerized accounting systems capability and accounting information advantage. An empirical Investigation is conducted on 80 firms in Thailand electronics parts businesses industry. Data is gathered from these firms, as samples in this study using a mail questionnaire as a research instrument. Data analysis includes descriptive statistics and multiple regression analysis for hypotheses testing.

The results show that 1) computerized accounting system capability has a positive effects on accounting practice efficiency, financial report achievement, and accounting information advantage, 2) strategic IT leadership and technology readiness have a positive effect on computerized accounting system capability 3) collaboration climate plays a positive moderating role on antecedents and the computerized accounting system capability of Thailand electronics parts businesses industry.  Moreover, the essence and suggestions of the study were already included within.



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Research Articles-Academic Articles
Author Biographies

Uthen Laonamtha

Mahasarakham Business School, Mahasarakham University

Niphaphorn Aobthong

Mahasarakham Business School, Mahasarakham University


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