The Competency and Skills of Accountants in the Digital Era Affect the Operational Efficiency in the Finance Department of The Royal Thai Army

Abstract

This research consists purposes were 1. to study the competency of Accountants in the Digital Era affects the operational efficiency in the Finance Department of The Royal Thai Army and 2. to study the skills of Accountants in the Digital Era affect the operational efficiency in the Finance Department of The Royal Thai Army.This research was quantitative research.The samples were 292 Commissioned Officers and the questionnaires were used to collect the data. Taro Yamane (1973) Formula was used to determine the sample size with an error level of 0.05. The sample was collected by quota sampling. The descriptive statistics used to analyze data were percentage, mean and standard deviation (S.D.) and Multiple Linear Regression Analysis. The result showed that 1) The competency of Accountants in the Digital Era affects in a positive way to operational efficiency in the completeness and reliability aspects, the fast response and on-time aspects, the compliance with the rules and regulations of the government aspects and the competency development of Accountants aspects with the statistical significance of 0.05 level and 2) The skills of Accountants in the Digital Era in a positive way to operational efficiency in the completeness and reliability aspects, the fast response and on-time aspects, the compliance with the rules and regulations of the government aspects and the competency development of Accountants aspects with a statistical significance of 0.05 level