The Effect of Demographic Characteristics of Accounting Firms on Knowledge Management Guidelines and Digital Competence

Abstract

            The purposes of this research were: 1) to study the demographic characteristics of the accounting firm, 2) to study the knowledge management guidelines of the accounting firm, 3) to study the digital competence of the accounting firm, and 4) to compare the mean differences of the knowledge management guidelines and digital competence classified by operating characteristics including firm age, firm size, and firm operation. The sample group used in this research was a group of 250 accounting firms. Executives and Accountants collect data using questionnaires. the statistics used percentage, mean, standard deviation, t-test, ANOVA, and Scheffe. The results showed that 1) most of the respondents were female, under 40 years of age, with a bachelor's degree. 5 - 10 years of work experience, average monthly income is less than 30,000 and 30,000 - 50,000 baht, and the position of accountant and executive the nature of the organization's operations found that most businesses have a period of 10 years or more, registered capital of 1,000,000 baht or more, number of employees in the organization 20 people or more, total assets of 5,000,000 baht or more, general accounting office accounting program that is used primarily in customer service express accounting program. 2) The significant level of knowledge management guidelines was a high level of importance and considering the ranking of the average of its dimension found that knowledge transfer and utilization has the highest average. 3) The significant level of digital competence was a high level of importance and considering the ranking of the average of its dimension found that the security of account information has the highest average. 4) The mean differences in knowledge management guidelines and digital competence classified by the demographic characteristics by the period of operation, number of employees, total assets, especially, business groups with operating periods of 10 years or more, the total employee of 20 employees or more, and total assets of 5,000,000 baht or more, the accounting practice group, and the usage software of Express.