การประเมินผลการใช้งานโปรแกรมสำเร็จรูปทางการบัญชี สำหรับนิติบุคคล ในจังหวัดเชียงใหม่

Abstract

This independent study aimed at analyzing and evaluating the accounting software package for juristic persons in Chiang Mai province. Data were collected by using questionnaires with 140 people who were responsible for applying accounting software package for juristic persons in Chiang Mai province. Data were analyzed by using descriptive statistics; frequency, percentage and mean. Results found that the accounting software package had high level of basic capacity for usage. If classifying according to the average of basic capacity for software package usability, it was found that the average of basic capacity were evaluation accuracy of both big and small data (mean 4.06), printing accuracy of evaluation results (mean 4.03), and user password setting and rights for use (mean 4.02), respectively. The program use had a high level of capability complying with the characteristics of the program of International Standards Organization and International Electrotechnical Commission 9126 (ISO/IEC 9126); functionality, reliability, usability, efficiency, maintainability, and portability. The overall problem about the usability of formal software package was at a low level. However, there was lack of personnel who had knowledge, understanding, and proficiency on using the accounting information system, principles and manual for implementations, as well as the price of the program at a medium level. Moreover, the results showed that juristic persons choose the accounting software package because it’s easy for use. In addition, it’s flexible for presenting financial budget and other accounting reports. It also had ability to work on the network system. Therefore, accounting software package developer should improve the procedure of the program to make it easy to understand, easy for teaming the methods for use, and respond to user needs.