Author(s): Pannarai Lata, Siriwiwat Lata
The purposes of this research were: 1) to investigate the effect of accounting information systems implementation under enterprise resource planning (ERP) on useful information and successful decision-making. 2) to investigate the effect of accountant competency on useful information and successful decision-making. 3) to confirm the model’s influences of accounting information systems implementation under enterprise resource planning (ERP) and accountant competency on useful information and successful decision-making.
The research sample consisted of 210 Thai-listed firms. Data were collected through a survey questionnaire. Descriptive analysis, Multiple regression analysis, and Path analysis were used for the data analysis.
The results revealed: 1) accounting information systems implementation under ERP had a positive effect on useful information, and successful decision-making. 2) Accountant competency positively affects useful information. 3) The model’s influences of accounting information systems implementation under ERP and accountant competency on useful information, and successful decision-making fit the empirical data (Chi-square=3.738, df=2, p=0.154, χ2/df=1.869, GFI=0.991, RMSEA=0.064). The variables in the model explained 16.70% and 43.80% of the variance of useful information and successful decision-making, respectively.