The Impact of the COVID-19 Pandemic on the Accounting Profession and the Adaptation of Accountants in the Digital Era: A Case Study of Hua Hin District, Prachuap Khiri Khan Province
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Abstract
This research aims to: 1) Study the adaptation of accountants in Hua Hin District in response to the impact of COVID-19 and the transition to the digital era 2) Examine the level of preparedness of accountants in Hua Hin District regarding their work capabilities during the COVID-19 pandemic and 3) Investigate the factors influenced by the COVID-19 outbreak that affect the accounting profession in Hua Hin District. This study is quantitative. Data was collected through an online questionnaire. The population consisted of 1,092 individuals, and a sample of 300 participants was selected using convenience sampling. Data analysis was conducted using mean, standard deviation, frequency, and multiple regression analysis.
The findings revealed that: 1) accountants demonstrated a high level of adaptability, effectively utilizing digital technology such as online accounting software and remote conferencing tools, while continuously developing digital skills and managing work-related stress in changing environments; 2) accountants showed a high level of preparedness, especially in digital technology adoption, adaptation to the COVID-19 situation, and coping with economic and social volatility. However, concerns about job security and income stability remained despite their readiness; and 3) although accountants were significantly affected by COVID-19 in terms of income, workload, and stress levels, these factors did not have a statistically significant influence on their adaptability. In contrast, the use of digital technology, work readiness in the digital era, and organizational support were found to have a statistically significant impact on adaptability.
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