The Relationship between the Accounting Professional skills in the Digital Era and Practice of Accounting Professional Ethics and the Work Success of Accountants in Quality Accounting Firms in Thailand.

Abstract

          The objectives of this research were 1) to investigate accounting professional skills in the Digital Era, the practice of accounting professional ethics, and the Work Success of accountants under the quality accounting firms in Thailand, 2) to test the relationship between accounting professional skills in the Digital Era and the practice of accounting professional ethics, 3) to test the relationship between accounting professional skills in the Digital Era and Work Success, and 4) to test the relationship between the practice of accounting professional ethics and the Work Success of accountants under the quality accounting firms in Thailand. This study used a mixed research method.  The data of this study were collected from 228 accountants under the quality accounting firms in Thailand. A questionnaire was used as the research tool. The reliability of accounting professional skills in the Digital Era was between 0.843-0.955, the practice of the accounting professional ethics was between 0.740-0.936, and Work Success was between 0.717-0.963. The results of the research revealed as follows: 1) The opinions of accountants under the quality accounting firms in Thailand about accounting professional skills in the Digital Era were at the high level. The practice of accounting professional ethics was overall at the highest level. The Work Success as a whole was also at the highest level; 2) Accounting professional skills in the Digital Era in aspects of attitude, critical thinking, and problem solving as a whole had a positive correlation and impact on the practice of accounting professional ethics at a statistical significance level of 0.05; 3) Accounting professional skills in the Digital Era in aspects of attitude, critical thinking, and problem solving had a positive correlation and impact on Work Success at a statistical significance level of 0.05; And 4) the practice of accounting professional ethics in the aspect of integrity overall had a positive correlation and impact on Work Success, and the practice of accounting professional ethics in aspects of professional behavior and transparency overall had a positive correlation and impact on Work Success at a statistical significance level of 0.05.