Utharnsakul, V., Jarukaruna, K., Phaoduang, S., Khumruang, P. and Saranapiboon, P. 2025. Technological factors affecting the efficiency of accountants. Journal of Management Science Nakhon Pathom Rajabhat University. 12, 2 (Dec. 2025), 277–287. DOI:https://doi.org/10.14456/jmsnpru.2025.39.