Main Article Content
This research aimed to study the digital transformation of accounting firms and investigate the factors affecting it. A questionnaire was used to collect data from 260 employees of 162 quality accounting firms in Thailand. Data obtained were analyzed using descriptive statistics, Pearson’s correlation analysis, and MIMIC analysis for testing hypotheses. The results revealed that successful digital transformation depended on adopting digital processes, having a digital mindset, developing digital culture, and obtaining digital knowledge and skills. Four factors that accounted for 84% of digital transformation ability were accounting firms’ executive leadership, business model and organizational structure adopted, resource accessibility, and external support. Information and findings obtained from this research can benefit accounting firms and lead to the development of guidelines by agencies relevant to Thailand’s accounting profession. This would improve the transition process in becoming a digital accounting firm.
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