TY - JOUR AU - เกื้อเกตุ, เพ็ญนภา AU - Promtem, Phurichart AU - Phaiboonvessawat, Wiroj PY - 2020/03/20 Y2 - 2024/03/28 TI - Relationship between Professional Digital Accountants and Performance Efficiency of Limited Partnership in Yala Province JF - Journal of Accountancy and Management JA - J Acct & Mgmt VL - 12 IS - 1 SE - DO - UR - https://so02.tci-thaijo.org/index.php/mbs/article/view/225937 SP - 153-166 AB - <p>This research aimed to analyze the relationship between professional digital accountants and performance efficiency of limited partnership in Yala province. The samples were accountants of limited partnership in Yala province with a total of 181. The instrument used was a questionnaire, which was tested the accuracy by experts and the reliability by using Cronbach’s Alpha coefficients with values between 0.71-0.85. The data were analyzed using statistics of multiple regression analysis and Pearson’s Product Moment Correlation Coefficient, at the 0.05 level of significance. It was found that the relationships among of professional digital accountants and performance efficiency. In addition, relationships among four dimensions of professional digital accountants, including information technology knowledge, the ability to analyze financial, the characteristics of accountant skills, and ethics of accountants, and performance efficiency were positively correlated at the 0.05 level of significance.</p> ER -