The Impact of Accountant Characteristics and Technological Competence on the Performance Efficiency of Accounting Firms in the Bangkok Metropolitan Area and its Vicinity

Abstract

This research consists purposes were 1. to study the characteristics of accountants that affect the performance of accounting offices in Bangkok and its vicinity and 2. to study the technological knowledge and skills that affect the performance of accounting offices in Bangkok and its vicinity. This research questionnaire the sample consisted of 349 accounting practitioners working in accounting offices within Bangkok and its surrounding areas. The sample size was determined using Taro Yamane’s formula (1973) with a margin of error of 0.05. The data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean and standard deviation. Additionally, inferential statistics were employed, including the t-test for comparing differences and Multiple Regression Analysis to examine the influence of independent variables on operational efficiency. The research results found that 1) The characteristics of accountants that influence the performance of accounting offices in Bangkok and its vicinity were rated at a high level overall (x̅= 3.87, S.D. = 0.72) in addition, the aspects of carefulness, learning and adaptability, and responsibility have a positive influence on the performance of accounting offices, with a significant level of 0.01 and 0.05, except for the aspect of honesty, which has no positive influence on the quality of accounting work and 2) Technological knowledge and skills have an influence on the performance of accounting offices in Bangkok and its vicinity, with a high level (x̅= 4.12, S.D. = 0.68) In addition, the aspects of ready-made accounting programs, data analysis, and cloud data management have a positive influence on the performance of accounting offices, with a significant level of 0.01 and 0.05, except for cybersecurity, which has no positive influence on the quality of work and the quantity of work. In conclusion, the characteristics of accountants and technological knowledge play an important role in significantly increasing the efficiency of accounting office operations in the Bangkok and surrounding areas.