The Competency of Accountant in Digital Era Affecting to Accounting Office Quality
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Abstract
The research objectives were to 1) study the competency level of accountants in the digital era, 2) study the overall quality level of accounting firms, 3) compare the competency level of accountants in the digital era classified by personal factors of accountants in accounting firms, 4) the competencies of accountants in the digital era affect the quality of accounting firms. The sample consisted of 103 accountants who have worked in accounting firms in Phuket by using a questionnaire as a material to collect data. The used statistics were percentage, mean, standard deviation, T-test, one-way analysis of variance, multiple regression.
The research results found that: 1) the competency level of accountants in the digital era found that the overall opinions about the competencies of accountants in the digital era were at a high level. (=3.85, SD=0.31), 2) The overall quality level of accounting firms were at a high level (
= 4.46, SD=0.38), 3) The accountants who work in accounting offices with different level in terms of age, education, and working experience had different competency levels with statistically significant at the .05, 4) The competencies of accountants in the digital era affect the quality of accounting firms with statistically significant at the .05 level in terms of ethics and attitude (Beta=.613), creativity and innovations in accounting (Beta=.563), data searching skills in accounting and tax related to business (Beta=.453), data communication skills for accounting and finance (Beta=.338), understanding in digital tools for securing accounting information (Beta=.284), professional knowledge skills (Beta=.072), ability to use accounting and business programs (Beta=.054), and working experience (Beta=.026), respectively
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