RESEARCH METHODS
3.1 Sample Selection and Data Collection Procedure
Population and Sample
This research determines automobile business as a unit of analysis. One proper reason for population
selection, automobile businesses have the greatest business profits in Thailand, in 2012. As the
population, 3229 automobile businesses are gathered from the provided database of Department of
Business Development of Thailand (http://www.dbd.go.th). With regard to the sample size determining
suggested by Krejcie and Morgan (1970), 400 firms of automobile businesses are randomly selected.
Mailed-questionnaire is used as instrument for data collecting distributed to all firms. For the analysis,
89 returned mails are complete and usable for the analysis According to the suggestion of Aaker et al.
(2001), the acceptable response rate should exceed 20%. The response rate of this study is 22.25%
indicating that the gathered data for the analysis of this study is acceptable. In addition, non-response
bias between early and late respondents is also examined using t-test comparison (Armstrong and
Overton, 1977). However, the results indicate that there is no different between both groups of
respondents.
EFFECTS OF IT ROLES oF AccoUNTING ECUTIVES ON ACCOUNTING INFORMATION SYSTEM cONTROL PERFORMANCE