A small and medium enterprise (SMEs) is one type of business that important to the economic growth of the country which an accounting information system is part of the survival and growth of the business. The important factor that effects the growth of businesses (SMEs) is the adjustment of the accounting program package that has a variety of services to choose at present. But this accounting program package would depend on the constrains and requirements of each business, by the year 2015, the AEC will have the opening of ASEAN Free Trade and will forecast that AEC will attract more funds from other countries to ASEAN countries. It is regarded as a good opportunity for Khon Kaen province because Khon Kaen is the AEC city of trade and investment. As well as the potential and aptness of economic infrastructure that will lead to the creation of availability proactive and get in to AEC. So, the researchers have studied about the factors that influence the decision to purchase an accounting program package of SMEs business in Khon Kaen’s area by using the 165 questionnaire copies as a tool to collect data from entrepreneurs of SMEs. The statistics used in the data analysis is basic statistics such as frequency, mean and standard deviation.