Professional and Task Efficiency of Accountants in Small and Medium Enterprises (SMEs) in the Digital Era
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Abstract
The objectives of this research were to 1) study the professional and task efficiency of accountants in small and medium-sized enterprises; 2) compare the differences in professional and task efficiency, classified by gender, age, education level, work experience, and current job position; and 3) study the relationship and the influence between professional and task efficiency of accountants. The sample group used in the research was 384 accountants working in small and medium enterprises. The research instrument was a questionnaire. Data were analyzed through frequency, percentage, mean, standard deviation, t-test, one way ANOVA, pearson correlation coefficient, and multiple regression analysis.
The results found that 1) the overall professional (X ̅ = 4.31) and overall task efficiency of accountants in the digital era (X ̅ = 4.33) were at a high level;
2) accountants under the age of 30 had the most Professional and the task efficiency of accountants. Those who had under five years of work experience possessed the highest professional and task efficiency; and 3) the professional in accounting and business operations as well as ethics was related and affected the professional and task efficiency of accountants. The results can be used as a guideline for entrepreneurs of small and medium-sized enterprises to be prepared for developing accounting executives’ professional and can be effectively applied in accounting operations in the digital era.
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