The objective of this study is to examine and compare the factors influencingbusiness entitiesû decisions to use accounting software. The population of the study isthe juristic entities in Muang District, Khon Kaen. We used the simple random samplingmethod and obtained 369 business entities in the study. The research instrument used isa questionnaire. For entities currently using accounting software, the important factorsrelating to the decision to adopt accounting software are (1) appropriateness, (2)qualification, (3) price, (4) ease of use, (5) after-sale service, (6) law and regulationcompliance and (7) software vendorsû reliability and creditability. Additionally, the studyfound that educational levels of management are correlated to the usage of accountingsoftware. This study also tested business characteristics, such as the number of computersused, the number of in-house accountants employed, average annual revenue, accountingprocessing, and types of business registration. These characteristics are correlated to theusage of accounting software.