ACCOUNTING PROFESSIONAL KNOWLEDGE AFFECTING THE WORK EFFICIENCY OF DIGITAL ACCOUNTANTS IN SURAT THANI PROVINCE

Abstract

The objectives of this study were to investigate 1) The accounting professional knowledge and abilities of accountants in Surat Thani province, 2) The efficiency of accountants in Surat Thani province, and 3) The accounting professional knowledge and abilities that affect the efficiency of accountants in Surat Thani province. The sample was 246 people, and the data collection method was questionnaires. The statistics used for analysis included frequency, percentage, mean, standard deviation, and multiple regression analysis. The study results showed that 1) Knowledge and professional accounting skills were at a high level, 2) The efficiency of accountants' work performance was at a high level, and 3) Knowledge and professional accounting skills significantly affected work performance at a statistical significance level of 0.05 professional accounting knowledge and skills in communication affect the accuracy of accountants' work performance. Technology skills affect the speed of accountants' work performance. Professional ethics, accounting technology, and communication skills affect the quality of accountants' work performance. Accounting technology and communication skills affect the accountants' work performance in achieving success. Therefore, accountants must constantly seek professional knowledge, possess good communication skills, and adapt to modern technology. Self-development reduces redundant work steps and allows for fast, accurate, and efficient operations, enabling the achievement of organizational goals. Accountants with these complete qualifications can work with quality and build credibility, leading to sustainable organizational development.