Digital Skills and Performance of Accounting Practitioners in Thailand
DOI:
https://doi.org/10.55164/ecbajournal.v15i3.259681Keywords:
Digital Accounting Skills, Work Efficiency, Accountants, ModeratorAbstract
The purpose of this research is to study the relationship between digital skills and the performance of accounting practitioners. Data collection draws on using questionnaires survey of 392 accountants in Small and Medium Enterprises in Southern Thailand. This research uses descriptive statistics such as percentage, mean, standard deviation and multiple regression analysis techniques to analyze the relationship of variables affecting performance.
The results illustrate that digital accounting skills as an online accounting transaction had a positive relationship and effect on work efficiency, while the use of information and technology infrastructure, computer-based accounting systems implementation, and accounting information communication had positively related and affected work efficiency as age, monthly income as a moderator. This means that personal factors such as age, and monthly income were important variables in the relationship between the three digital accounting skills and the effectiveness of accountant performance.
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