ศึกษาความสัมพันธ์ระหว่างคุณภาพข้อมูลทางการบัญชีกับประสิทธิภาพการตัดสินใจของธุรกิจขนาดกลาง และขนาดย่อม (SMEs) ในพื2นที3จังหวัดระนอง

Abstract

This research aims to (1) to study the quality of accounting information of small and medium sized enterprises in the ranong province. (2) to study the effective decision of the small and medium sized enterprises in the ranong province. and (3) the relationship between the quality of accounting information and effective decisions of small and medium sized enterprises in the ranong province. This study is survey research , have 167 samples is CEO or accounting manager of small and medium sized enterprises in the ranong province at registered with industry ranong officer from simple size of Krejele and Morgan. This research drawing sample random sampling. The tools using the Questionnaire in this research, include statistics used to analyze data were frequency, percentage, mean, standard deviation and correlation of Pearson. The results showed that (1) They also agreed with having the accounting information quality as a whole and in each of all these aspects at a high level : understandability, relevance, reliability, and comparability. Additionally, (2) they agreed with the decision making efficiency as a whole and in each of all these aspects at a high level : Fastness, Objective Achievement, The Best of Efficiency, Acceptance from Accessory and (3) the quality of accounting information the relationship at a high level and affected positively with effective decisions of small and medium sized enterprises in the ranong province.