นักบัญชี ในยุค 4.0

Abstract

This article is a documentary study by collecting data from research, academic work, news and articles related to accounting in the 4.0 era or the digital economy. The objective of this article is to provide information in preparing, adapting and developing the role of accounting professions to survive sustainably in the Thai 4.0 era, which is changing in many areas including society, economy, technology, especially digital technology that has more roles in many professional organizations. Therefore, investment will also increase. An accountant will become an important person who collecting, analyzing, recording, summarizing and presenting the information to the management of the organization. The study has found that the accountants should have the following characteristic (1) Understand the change of technology. (2) Adjust the attitude towards technology. (3) Learn and increase skills using technology. (4) Develop networking skills or coordination with other agencies in order to gain knowledge of information. Because of the role of the accountant is not only to collect, analyze, record, summarize and present the report, but they must be able to be a partner of management and respond to the needs of the organization under the changing of non-stop digital technology era.