ENHANCING SMALL  AND MEDIUM-SIZED ENTERPRISE INNOVATION PERFORMANCE:ROLE OF ACCOUNTING INFORMATION SYSTEMS, RESOURCE INTEGRATION, RESOURCE SCARCITY, AND ADAPTABILITY

dc.contributorXIAOLI ZHANGen
dc.contributorXIAOLI ZHANGth
dc.contributor.advisorVesarach Aumeboonsukeen
dc.contributor.advisorเวสารัช เอื้อมบุญสุขth
dc.contributor.otherNational Institute of Development Administration. International College,en
dc.date.accessioned2024-06-05T09:40:11Z
dc.date.available2024-06-05T09:40:11Z
dc.date.issued7/6/2024
dc.date.issuedBE550
dc.descriptionDoctor of Philosophy (Management) (Ph.D.(Management))en
dc.descriptionปรัชญาดุษฎีบัณฑิต (การจัดการ) (ปร.ด.(การจัดการ))th
dc.description.abstractThis study aims to analyze how Accounting Information Systems (AIS) impact the innovation performance of Small and Medium-sized Enterprises (SMEs). Our research specifically focuses on three independent variables within AIS: AIS-Human Capital, AIS-Process Skills, and AIS-System Capability. Additionally, we examine Resource Integration Capability and Scarcity of Resource as mediating variables. To comprehensively investigate these relationships, we introduce Adaptability Capability as a moderating variable. For this study, it has been conducted research in five key regions of Chinese SME activity—Shenzhen, Shanghai, Nanjing, Guangzhou, and Beijing. Employing a snowball sampling method, which was distributed 550 questionnaires and received 487 responses. Using SmartPLS for questionnaire analysis, the findings highlight the significant mediating roles of Resource Integration Capability and Scarcity Of Resource between AIS and innovation performance in SMEs. Essentially, effective AIS can integrate accounting information, offer crucial decision support, and enhance innovation performance by providing valuable yet scarce resources compared to other enterprises. Furthermore, Adaptability Capability acts as a positive moderating factor. The more adaptable the AIS is to changing environments, the more positively it influences innovation performance in enterprises.en
dc.description.abstract-th
dc.identifier.urihttps://repository.nida.ac.th/handle/662723737/6911
dc.language.isoen
dc.publisherNational Institute of Development Administration
dc.rightsNational Institute of Development Administration
dc.subject.classificationBusinessen
dc.titleENHANCING SMALL  AND MEDIUM-SIZED ENTERPRISE INNOVATION PERFORMANCE:ROLE OF ACCOUNTING INFORMATION SYSTEMS, RESOURCE INTEGRATION, RESOURCE SCARCITY, AND ADAPTABILITYen
dc.title-th
dc.typeDissertationen
dc.typeดุษฎีนิพนธ์th
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