A Model for the Development of Occupational Skills and Accounting Information Skills of Professional Accounting Professionals in the Digital Age 4.0 in Bangkok

Abstract

The research article consisted of the following objectives: 1) to investigate the components of occupational skills and accounting information skills of professional accountants in the digital age 4.0 in Bangkok; and 2) to create a model of the development of occupational skills and accounting information skills of professional accountants in the digital age 4.0 in Bangkok. The study applied a mixed-method research which included quantitative and qualitative methods. A sample group consisted of 400 certified public accountants in Bangkok, in which the factors were analyzed by multivariate statistics.  

From the study, the factor analysis is found as follows: 1) Occupational skills in the digital age are (1) accounting professions, (2) business tax, (3) professional values, (4) languages, and (5) management; 2) Accounting information skills in the digital age are (1) the ability to determine the type and extent of accounting information, (2) the ability to efficiently access information, (3) the ability to evaluate accounting information and accounting information sources, (4) the ability to use accounting information effectively in order to compare the congruence of the developed model and empirical data based on the criteria. The following results are found: GFI = 1.000, AGDI = 0.9680, RMR = 0.02104.