What are the Key Factors Influencing Successful Implementation of Accounting Information Systems for Resource Planning? A Case Study of Rubber Wood Companies in Thailand
Keywords:key success factors, accounting information system, resource planning, rubber wood company
The study objectives were (1) to evaluate the success level of accounting information systems (AISs) for resource planning of rubber wood companies in Thailand, and (2) to investigate the influence of the key factors on successful implementation of AISs for resource planning of rubber wood companies in Thailand. The population included all companies in rubber wood industry in Thailand. By quota and simple random sampling, 110 out of 153 companies were employed as the samples. Descriptive analysis and multiple regression are used to analyze the data. The study found that the average success level of AISs for resource planning of rubber wood companies was at the high level. In terms of the key factors influencing successful implementation of AISs for resource planning of rubber wood companies, the results indicated that the AISs success was at the highest level for top management support; at the high level for quality of AISs, organization structure, and user characteristic; and at the moderate level for user participation. Moreover, the two factors, top management support and quality of AISs, had significant positive influence on successful implementation of AISs for resource planning of rubber wood companies in Thailand. The suggestions arising from this study can assist companies seeking to achieve successful implementation of their AISs for resource planning.
Keywords: key success factors, accounting information system, resource planning, rubber wood company
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