Digital Accounting Technology and Accounting Department Efficiency: A Case Study in Ubon Ratchathani

Abstract

           This study aims to explore the application of digital accounting technology to enhance the efficiency of accounting departments in small and medium-sized accounting firms in Ubon Ratchathani. The study focuses on Cloud Accounting Systems and Robotic Process Automation (RPA), which are widely recognized as tools that improve speed, accuracy, and cost reduction in accounting processes. This research employs a quantitative approach, collecting data from 500 participants, comprising 350 accountants and 150 managers, through a structured questionnaire that has been validated for reliability. The findings reveal that the adoption of Cloud Accounting Systems reduces work completion time by 35%, increases data accuracy to 89.1%, and decreases operational costs by 22%. Meanwhile, the integration of RPA with Cloud Accounting Systems further enhances efficiency by reducing work completion time by up to 55%, increasing data accuracy to 96.3%, and lowering costs by 35%. Additionally, employees working in organizations that have implemented these technologies reported a significant increase in job satisfaction, particularly when RPA was utilized to automate repetitive tasks. If organizations intend to use these findings to guide investment decisions in digital accounting technology, it is essential to separately consider the impact of each technology. The results indicate that Cloud Accounting Systems play a crucial role in cost reduction and improving data accuracy, while RPA significantly reduces task completion time and enhances employee satisfaction. This study fills an academic gap by highlighting the impact of digital accounting technologies in a local business context and provides valuable insights for accounting firm managers in making informed investment decisions regarding technology adoption that aligns with their organizational needs.