ปัจจัยที่มีผลต่อประสิทธิภาพการใช้ระบบสารสนเทศทางการบัญชีเพื่อการวางแผนทรัพยากรของบริษัทในนิคมอุตสาหกรรมภาคเหนือ จังหวัดลำพูน

Abstract

This independent study aimed to study and compare factor affecting efficiency of using accounting information systems for enterprise resource planning of companies in Northern Region Industrial Estate, Lamphun Province. In order to collect data, questionnaires were distributed to 200 employees of companies in the Northern Region Industrial Estate, Lamphun province, who used accounting information systems for enterprise resource planning; but the complete data were from 186 of them. Data processing and analysis were conducted by the descriptive statistics, consisting of frequency, percentage and mean. The findings presented that most respondents were female, graduated in Bachelor’s degree, and had been working in the current professional field and in their current organization for 1-10 years. The majority worked in Accounting Division in the position of officer at the electronic components production and assembly business. Most of them used the accounting information system for enterprise resource planning, especially Microsoft Dynamics AX program, and satisfied with its operation at high level. The results of the study on the use of accounting system for enterprise resource planning showed that most respondents were interested in this system and involved in raising suggestions or reporting incurred troubles, as well as communicating, according to organizational structure, with people involved. The results suggested that administrators of their organizations realized on advantages of this accounting system for enterprise resource planning. In addition, the respondents needed this system to present outputs in comparative format; but it had the problem on restricted budget for system development. The respondents ranked their opinions towards factors affecting efficiency of using accounting information systems for enterprise resource planning as follows. The highest level of opinion was given to the quality of information system factor, especially for its function that presented outputs in comparative format. Then, the support of executive administrator factor, especially for the support of administrators to arrange training workshops, and the problem factor, especially for the rapid solution as offered by the accounting information system service provider who installed the system were followed. The results of the analysis as classified by general information of the respondents suggested that genders, age range, range of professional working experience, range of working experience in the current organization, frequencies in using the system and satisfactions on the accounting information system for enterprise resource planning caused the different levels of opinions. Nevertheless, those who had similar ranges of professional working experience and working experience in the current organization averagely had the similar level of opinions. Furthermore, the results of comparative study between the use of accounting information system for enterprise resource planning and the opinions of respondents towards factors affecting efficiency of using it were presented hereafter. In user specification factor, it presented that the users were interested in the accounting information system for enterprise resource planning and (additionally) agreed that the system would bring the greatest benefits to those who were proficient in using it. Thus, for the better efficiency, the users should gain their proficiency in using the system by studying and practicing. In support of executive administrator factor, it presented that in addition to the understanding of business administrators towards benefits of the accounting information system for enterprise resource planning, the administrators should promote the arrangement of training workshops for the users for the highest efficiency. Thus, the support from administrators was considered as the significant factor to gain knowledge of the users towards using the accounting information system for enterprise resource planning for the better efficiency.