Digital Accountant Features On Work Success of Accontants Quality Accounting Office in Thailand

Abstract

The objectives of this research were 1) to study the characteristics of digital accountants of Certified Thai Accounting Practices firms in Thailand, 2) to study the operational success of digital accountants of Certified Thai Accounting Practices firms in Thailand, 3) to compare the opinions about the characteristics of digital accountants of Certified Thai Accounting Practices firms in Thailand classified by office location, number of employees in the office and number of years of establishment and 4) to compare the opinions about the operational success of digital accountants of Certified Thai Accounting Practices firms in Thailand classified by office location, number of employees in the office and number of years of establishment. The questionnaire was used to collect the data. The data was collected from 190 digital accountants of Certified Thai Accounting Practices firms in Thailand by using the sample size method. There were 137 respondent questionnaires. The statistics used were the F-test (ANOVA and MANOVA).

The results of the research showed that, the digital accountants of Certified Thai Accounting Practices firms in Thailand had opinions on the characteristics of the digital accountant in the aspect of team collaboration ( = 4.50) at a high level, followed by analytical thinking and problem-solving aspect ( = 4.45) and effective communication aspect ( = 4.31). They also had opinions on the operational success in the aspect of satisfaction of all parties ( = 4.56) at the highest level, followed by operational process aspect ( = 4.49), and goal achievement aspect ( = 4.36) at a high level, respectively.

The accountants of Certified Thai Accounting Practices firms in Thailand with different office locations had no different opinions on the characteristics of accountants in general and in each aspect: creativity aspect, problem solving aspect, analysis aspect, effective communication aspect and team collaboration aspect. The accountants of Certified Thai Accounting Practices firms in Thailand with different office locations had no different opinions on the operational success in the aspect of achieving success, efficient use of resources, operational process and satisfaction of all parties. Moreover, the accountants of Certified Thai Accounting Practices firms in Thailand with different number of years of establishment had no different opinions in overall and in each aspect: achieving success aspect, efficient use of resources aspect, operational process aspect and the satisfaction of all parties’ aspect.