A STUDY OF THE COMPETENCY OF ACCOUNTANTS IN THE DIGITAL ERA OF ACCOUNTING OFFICES IN MUEANG UTTAEADIT DISTRICT, UTTARADIT PROVINCE

Abstract

        This study aims to analyze the competencies of digital-age accountants..The population group used in this project consists of accountants from 5 accounting firms in the Muang District of Uttaradit Province, Thailand, totaling 91 people. A questionnaire was used as a tool to collect data. The statistics employed for the study include percentage, mean, standard deviation, and hypothesis testing through two-way analysis of variance (ANOVA), with a significance level of 0.05.

          The study found that the majority of respondents were female, aged between 30-39 years, with a bachelor's degree or its equivalent, and had 1-5 years of experience in accounting. The analysis of digital-age accountants' competencies showed that the highest average score was for the application of technology 4.65, followed by interpersonal interaction and communication 4.38, and stress management 4.35, in that order. Meanwhile, the competency in language diversity had the lowest average score 2.68. Additionally, the ANOVA statistical analysis revealed that the 10 competencies had a statistically significant impact on the selection of personnel for accounting firms p < 0.05, while age and work experience did not significantly affect the competencies of digital-age accountants p > 0.05.