Characteristics of accountants in the digital era and the performance of accountants Affecting the quality of services provided by accounting firms in the Nakhon Chai Burin group of provinces

Abstract

The objectives of this article is to analyze (1) the accounting professional characteristics in the digital era that affect the performance of accountants and quality of services provided by accounting firms in the Nakhon Chai Burin group of provinces, and (2) the performance of accountants that affect the quality of services provided by accounting firms in the Nakhon Chai Burin group of provinces. The questionnaire was used to collect data. The sample group used in this research consisted of 90 heads of accounting firms in the Nakhon Chai Burin provinces. Data were analyzed by statistical software packages, including percentage, mean, standard deviation, and multiple regression analysis.

          The research results found that (1) the characteristics of accountants in the digital era in the aspects of data analysis skills, knowledge and competency in the accounting profession, professional ethics, application of accounting technology, communication skills and language proficiency positively affect the performance of accountants with statistical significance at the level 0.05 level with an impact of 74.50 percent (R²adj =0.745) and data analysis skills, professional ethics, knowledge and competency in the accounting profession, application of accounting technology, communication skills and language proficiency positively affect the quality of services provided by accounting firms in the Nakhon Chai Burin group of provinces with statistical significance at the level 0.05 level, with an impact of 68.80 percent (R²adj =0.688) and (2) the performance of accountants in the aspects of timeliness, quality of work, quality of work and workload positively affect the quality of services provided by accounting firms in the Nakhon Chai Burin group of provinces with statistical significance at the level 0.01 level, with an impact of 82.60 percent (R²adj =0.826)). Furthermore, the five areas of accounting professional characteristics were found to have an indirect effect on service quality through the mediating role ...