The Influence of Accounting Technology Adoption and Professional Competency on The Efficiency of Financial Statement Preparation Within Multinational Companies Operating in Thailand

Abstract

This research consists purposes were 1. to study the influence of accounting technology on the effectiveness of financial statement preparation by accountants in multinational companies operating in Thailand and 2. to study the influence of professional potential on the effectiveness of financial statement preparation by accountants in multinational companies operating in Thailand. This is a quantitative research study. The research instrument used was a questionnaire, and the sample consisted of 360 accountants working for multinational companies operating in Thailand. These companies are limited companies registered as foreign juristic persons with the Department of Business Development, Ministry of Commerce Thailand. The data collected from the questionnaires were analyzed using statistical methods, including frequency, percentage, mean, standard deviation, and multiple regression analysis (MRA). The research findings revealed that 1) the use of accounting technology significantly affects the effectiveness of financial statement preparation by accountants in multinational companies operating in Thailand at the 0.05 significance level and 2) professional potential significantly affects the effectiveness of financial statement preparation by accountants in multinational companies operating in Thailand at the 0.05 significance level.