A Study of Factors Influencing Digital Accounting Software Selection in Thailand

Accounting software selection, implementation, and use have received close interest for business efficiency purposes in a fast-changing global digital environment. This study reports the results of a survey for small-medium accounting firms in Thailand that have focused on the factors used to select the accounting software. The researchers have examined whether different firms have different factors in selecting the accounting software and which factor is most influential for accounting and auditing firms for their decision to select accounting software. A structured questionnaire survey instrument was used to collect data from 49 accounting firms. New findings from this study suggest that, firstly, there are no significant differences between accounting and auditing firms in the factors used to select accounting software. Secondly, it was found that the accuracy of data processing, calculation, and reports is the most influential factor that accounting and auditing firms will consider for using the accounting software.