TECHNOLOGY AND INFORMATION INNOVATION AFFECT TO THE ACCOUNTING PERSONNAL DEVELOPMENT OF THE ORGANIZATION AND THE ACCOUNTING WORK EFFCIENCY OF THE BOOKKEEPERS IN BANGKOK METROPOLITAN REGION

Abstract

This article aimed to 1) study technological and information innovations affecting on the development of accounting personnel in organizations, 2) study technological and information innovations affecting accounting efficiency, and 3) study the development of accounting personnel in organizations affecting accounting efficiency. This is a quantitative research, to which a questionnaire was used as the instrument. 395 samples who were accountants in Bangkok Metropolitan Region, obtained by Taro Yamane’s formula. Descriptive statistics were used for data analysis, and inferential statistics for multiple regression analysis to test the hypotheses, with the significance level of 0.05. The findings revealed that technological and information innovations of accounting, i.e., accounting software, Cloud technology for online accounting, and Blockchain technology used in accounting significantly affected the development of accounting personnel in organizations and accounting efficiency among the accountants in Bangkok Metropolitan Region. It was also found that the development of accounting personnel, i.e., trainings, knowledge accumulation, and skill development significantly affected accounting efficiency, i.e., achieved goals, rapid, accurate, and reliable. Self-adaptation is required for accountants to develop their knowledge and competency to use technology for work in order to achieve goals rapidly. The data must also be reliable to develop efficiency of using accounting technology and information in accordance with modern technology that will play key roles in future accounting profession