The Technological Impacts Thailand 4.0 Policy towards The Changes in Professional Accounting

Abstract

                Thailand 4.0 policy has important impacts on management and organizations, especially in the accounting area.  The implementation of Thailand 4.0 policy should help reduce the accounting work process more compact and smart to be driven by technology.  It can also help the development of good organizational structure and add value to business.
                The objective of this research was to study technological impacts of Thailand 4.0 policy on changes in professional accounting works which will be affected the electronic document system and accounting information system and other information systems were used in the organization. The online questionnaires were used in this research. This data were collected from the population of accounting professionals who are undergraduate accounting graduates from Nakhon Pathom Rajabhat University, 195 people, get 173 samples in the completed questionnaire. The data were analyzed by using stepwise regression. The result showed that two factors have been affected by Thailand's policy 4.0, the first factor is tax online system (X1), the 2nd factor Accounting Information System in office (X2). The results of the research are as follows:
                Electronic document system Y1=37.754+0.25X1 ;R2=0.047
                Accounting information system Y2=12.911+0.35x1+0.532x2 ;R2=0.165
                Other information system Y3=45.511+0.282x2 ;R2= 0.065
                As of financial technology, there was no statistically significant change in accounting practice through the office information system.

Article history : Received 3 June 2019
                              Revised 3 September 2019
                              Accepted 13 September 2019
                              SIMILARITY INDEX = 0.00