Digital-Age Accounting Skills Affecting the Service Quality of Accounting Firms in Pathum Thani Province

Abstract

This research consists purposes were 1. to examine the level of digital-era accountant skills among accountants working in accounting firms in Pathum Thani Province 2. to investigate the level of service quality of accounting firms in Pathum Thani Province and 3. to study the digital-era accountant skills affecting the service quality of accounting firms in Pathum Thani Province. This study employed a quantitative research approach. The research instrument was a questionnaire. The sample consisted of representatives from 110 accounting firms in Pathum Thani Province. The sample size was determined using the formula developed by Krejcie and Morgan (1970) and simple random sampling was employed. The data collected from the questionnaires were analyzed using descriptive statistics, including percentage, mean and standard deviation, as well as multiple regression analysis. The findings revealed that 1) Accountants demonstrated overall hard skills at a high level (x̅ = 4.22), while their overall soft skills were also at a high level (x̅ = 4.14) 2) The overall service quality of accounting firms was found to be at a high level (x̅ = 4.29) and 3) the technical skills (hard skills) of digital-age accountants that significantly influenced the service quality of accounting firms at the 0.05 level included financial reporting, financial data analysis, and the use of online accounting software. In addition, the social skills (soft skills) that significantly affected service quality at the 0.05 level included teamwork, communication and advisory skills, strategic analytical thinking, and adaptability to change.