Abstract:
An Accounting Information System (AIS) is important to any organisations especially medium and large organisation; this is essential to doing business now and in the future. In order to implement AIS successfully, it is important to consider the factors influences AIS adoption, which seriously impacts the effectiveness of AIS adoption practice and the optimisation of AIS adoption decisions. This study aims to explore critical factors influencing AIS adoption quality and to investigate the relationships between critical factors influencing AIS adoption and AIS adoption quality. This research was done on 46 respondents at ten organisations within Thailand. The results indicate that the factors influencing AIS adoption defines 25 factors; from the case studies these were categorised into four groups: organisation factors, stakeholder factors, technology factors, and external factors. As a result, the empirical evidence suggests that organisations should understand the importance of influential factors for the choice and use of software and hardware to support operations, strategic management, and decision making in accounting information systems adoption. This information should be considered in adopting AIS in order to improve its effectiveness.
