Abstract

This study aimed to investigate the demand for accounting service models, the differences in such demand based on business factors and accounting practices, and the relationship between service quality and the preferred service models among entrepreneurs in a case study in Thailand. The sample consisted of 400 entrepreneurs. The findings revealed that the majority of businesses were small enterprises (60.50%) operating in the service sector (45.25%) and relied on external accounting firms (52.50%). Entrepreneurs placed a high level of importance on service quality, particularly in terms of customer care, and expressed the highest preference for automated services. Business type, size, income level, and industry significantly influenced preferences for different service models. Moreover, a positive correlation was found between perceived service quality and the demand for new service models, especially between service tangibility and specialized services, as well as advanced financial advisory services. The results provide practical guidance for developing service models that align with entrepreneurs’ needs in the digital era.