ปัจจัยที่มีผลต่อการตัดสินใจของผู้ประกอบการในจังหวัดเชียงใหม่ในการเลือกใช้บริการสำนักงานบัญชีอย่างต่อเนื่อง

Abstract

The purpose of this study was to investigate the factors that influence the decision of entrepreneurs in Chiang Mai province towards continuously using accounting firms. The data for this study were collected through questionnaires distributed to 385 enterprises in Chiang Mai that used accounting services from accounting service firms. The data were analyzed using descriptive statistics (frequency, percentage, and mean) and cross tabulation. The findings showed that the majority of the respondents were female, aged 30 - 40 years old, and had a bachelor’s degree. They held managerial positions in limited partnership businesses in the merchandising sector, with registered capital of less than 5 million Baht. Their businesses had been operating for 6 - 10 years, earning a gross income of 1 – 5 million Baht per year, and had used services from an accounting service firm for 1 - 5 years. Most of them indicated that they had changed their accounting service firm at least once. The services they received from the account service firm were bookkeeping and financial statements preparations. Overall, the respondents perceived that service quality, reliability, tangibility, client satisfaction and trustworthy were important factors influencing their decision to use continuous account services from a firm in Chiang Mai. The analysis revealed that personal factors such as age, education background, previous year-gross income of an enterprise, and data searching did not have a significant effect on the opinion levels of the enterprises regarding their decision to select an accounting service firm. However, the length of using service had a significant effect on their opinion levels. The enterprises that had used service from a certain accounting service firm for more than 10 years had different opinion levels on two factors: service quality and reliability, compared to those who had used service for 1 - 5 years or 6 - 10 years. The differences in opinion levels were as follows: 1) Service quality factor: The enterprises with more than 10 years of service usage had the highest mean opinion level of 4.53. The enterprises with 1 - 5 years of service usage had a mean opinion level of 4.04, indicating a high level of satisfaction. The enterprises with 6 - 10 years of service usage had a mean opinion level of 4.01, also indicating a high level of satisfaction. 2) Reliability factor: The enterprises with more than 10 years of service usage had the highest mean opinion level of 4.52. The enterprises with 1 - 5 years of service usage had a mean opinion level of 4.00, indicating a high level of satisfaction. The enterprises with 6 - 10 years of service usage had a mean opinion level of 4.02, also indicating a high level of satisfaction.