AI Technology Factors Affecting the Performance Efficiency of Accountants in Local Administrative Organizations in Songkhla Province
DOI:
https://doi.org/10.55164/ecbajournal.v17i4.280937Keywords:
Technology Factors, AI, Work Efficiency, Local Administrative OrganizationsAbstract
This study aims to 1) examine the factors of AI technology and the performance efficiency of accountants and 2) investigate the relationship between AI technology factors and the performance efficiency of accountants within local administrative organizations in Songkhla Province. This quantitative research utilized questionnaires for data collection from a sample group comprising 118 accounting personnel from local administrative organizations in Songkhla Province, selected through simple random sampling. Data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation, while multiple regression analysis was employed to examine relationships at a significance level of 0.05.
The findings indicate that, overall, AI technology factors are at a high level, particularly in personal and technological aspects, which had the highest means. The accountants' performance efficiency was also found to be at a high level overall, with speed in task execution and resource efficiency demonstrating the highest average scores. Furthermore, technology acceptance significantly and positively influenced performance efficiency of accounting practitioners within local administrative organizations in Songkhla Province. The outcomes of this research contribute to enhancing the effective integration of AI technology into accounting practices of local administrative organizations, thereby improving public service quality and efficient budget management.
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