The Influence of Business Environment, Digital Technology, and Organizational Culture on Digital Accounting Performance
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Abstract
This research aims to 1) investigate the business environment, digital technology, organizational culture, and the digital accounting performance of accountants in Bangkok and its vicinity; and 2) examine the influence of business environment, digital technology, and organizational culture on digital accounting performance. This research employed a quantitative approach. A questionnaire was used as a data collection instrument from a sample of 300 accountants working in accounting firms in Bangkok and its vicinity. The statistical methods used for data analysis included percentages, means, standard deviations, and structural equation modeling. The research findings revealed that 1) the analysis of accountants' opinion levels found that business environment was at a moderate level, digital technology was at a high level, organizational culture was at a high level, and digital accounting work potential was at the highest level, and 2) the hypothesis testing results showed that business environment, digital technology, and organizational culture had direct positive influences on digital accounting performance. Furthermore, both the business environment and organizational culture had indirect positive effects on digital accounting performance through the use of digital technology.
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