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Relationships between accounting practices and financial strengths of SMEs:reflections from financial and accounting experts |
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| รหัสดีโอไอ | |
| Creator | Supanee Injun |
| Title | Relationships between accounting practices and financial strengths of SMEs:reflections from financial and accounting experts |
| Publisher | Nakhon Pathom Rajabhat University |
| Publication Year | 2561 |
| Journal Title | Journal of Thai Interdisciplinary Research |
| Journal Vol. | Vol. 13 |
| Journal No. | N0. 3 |
| Page no. | 36 |
| Keyword | accounting practice, accounting method, financial strength, financial ratios, SMEs |
| URL Website | www.rdi.npru.ac.th |
| Website title | วารสารวิจัยสหวิทยาการไทย |
| ISSN | 2465-3837 |
| Abstract | This research aimed to identify the accounting practices favoured by SMEs and the relationships betweenaccounting practices and financial strengths of SMEs. Four accounting practices: Inventory Valuation, Depreciation,Income Realization, and Report Processing; and 4 group of financial ratios, as the indicators of their financialstrengths: Liquidity, Efficiency, Profitability, and Leverage were included in the framework. A Likert scalequestionnaire was constructed upon the results of the literature reviews and mailed to the purposely selected 20experts in accounting and finance to express their levels of agreement to the contents. All 20 experts responded tothe questionnaire and all the responses were fit for the analysis. Findings mainly reflected accounting practices thatwere favoured by SMEs and the patterns of the relationships between the accounting practices and the financialratios of SMEs mutually agreed between these experts. Measures to help promote the accuracy and usefulness ofaccounting for SMEs and further research with the entrepreneurs were suggested upon the findings. |
