ผลกระทบของการประยุกต์ใช้เทคโนโลยีบล็อกเชนที่มีต่อประสิทธิภาพการปฏิบัติงานด้านบัญชีของบริษัทในตลาดหลักทรัพย์แห่งประเทศไทย
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บทคัดย่อ
การวิจัยครั้งนี้มีวัตถุประสงค์เพื่อศึกษาผลกระทบของการประยุกต์ใช้เทคโนโลยีบล็อกเชนที่มีต่อประสิทธิภาพการปฏิบัติงานด้านบัญชีของบริษัทในตลาดหลักทรัพย์แห่งประเทศไทย โดยทำการเก็บรวบรวมข้อมูลจากผู้อำนวยการฝ่ายบัญชีและการเงิน จำนวน 106 คน และใช้แบบสอบถามเป็นเครื่องมือในการเก็บรวบรวม โดยมีค่าสัมประสิทธิ์แอลฟาอยู่ระหว่าง 0.700 – 0.833 สถิติที่ใช้ในการวิเคราะห์ข้อมูล ได้แก่ ค่าเฉลี่ย ส่วนเบี่ยงเบนมาตรฐาน การวิเคราะห์สหสัมพันธ์แบบพหุคูณ และการวิเคราะห์การถดถอยแบบพหุคูณ
ผลการวิจัยพบว่า การประยุกต์ใช้เทคโนโลยีบล็อกเชน ด้านการถ่ายโอนสู่เครือข่ายแบบกระจายศูนย์ และด้านการยินยอมระบบฉันทามติ มีผลกระทบต่อประสิทธิภาพการปฏิบัติงานด้านบัญชี โดยผลการวิจัยสามารถเป็นแนวทางให้องค์กรนำไปใช้ประโยชน์เพื่อพัฒนาผลการปฏิบัติงานด้านบัญชีให้มีประสิทธิภาพยิ่งขึ้น
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บทความทุกเรื่องจะได้รับการตรวจสอบความถูกต้องทางวิชาการโดยผู้ทรงคุณวุฒิ (peer review) ข้อความและบทความในวารสารหาดใหญ่วิชาการเป็นแนวคิดของผู้เขียน มิใช่ความคิดเห็นของคณะผู้จัดทำ และมิใช่ความรับผิดชอบของมหาวิทยาลัยหาดใหญ่ กองบรรณาธิการวารสารหาดใหญ่วิชาการ ไม่สงวนสิทธิ์การคัดลอกบทความเพื่อใช้ประโยชน์ทางวิชาการ แต่ให้อ้างอิงแสดงที่มาของบทความ
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