Knowledge and Competence in Innovation and Information Technology That Affect the Performance of Accountants in Small and Medium Businesses of Thailand

Abstract

The objectives of this research paper are 1) to study knowledge and competence in innovation that affect the performance of accountants. in small and medium businesses 2) to study technology and information that affect the performance of accountants in small and medium businesses of Thailand It is a quantitative research. by using a questionnaire as a tool by Select a sample group of accountants in small and medium-sized businesses. 400 people of Thailand from Taro Yamane's formula calculation. Data were analyzed using descriptive statistics. and inferential statistics Multiple regression analysis in hypothesis testing The statistical significance was at the 0.05 level. Innovation knowledge and competence include Creativity, development, practice, learning affect information technology and the performance of accountants. in small and medium businesses of Thailand significantly and found that information technology consists of SAP program system, Express program system, CD Organizer program system, and cloud system for accounting work. affect the performance of the accountant in small and medium businesses of Thailand consists of completeness of information Operations meet the goals Accuracy and reliability significantly Accountants must have innovative knowledge and understanding of accounting information systems. and must be open to technology Information and news because of the current application of technology in work. resulting in changes both directly and indirectly The accountant must have creativity, development, practice and learning of technology. for completeness of information Operations meet the goals Accuracy and efficiency