Relationship between Professional Accounting Skills and Work Success of Digital Era Accountants in Nonthaburi Accounting Firms

Abstract

The objectives of this study were to (1) examine the professional accounting skills of accountants in the digital era, (2) assess their job performance success, and (3) explore the relationship between professional accounting skills and job performance success. The sample consisted of 159 accountants working in accounting firms in Nonthaburi Province, selected through proportionate simple random sampling. Data were collected using a questionnaire, and the statistics employed included frequency, percentage, mean, standard deviation, and Pearson’s correlation coefficient.

            The results revealed that accountants’ professional accounting skills in the digital era were rated at a high level overall. Specifically, high ratings were found for accounting professional ethics, accounting knowledge and expertise, management skills, and digital technology proficiency. Perceptions of job performance success in accounting firms were also at a high level, particularly in work quality, acceptance, and satisfaction among stakeholders, and operational processes and standards. A positive correlation was found between professional accounting skills and job performance success in the digital era, indicating that accountants’ skills influence their work success, with a correlation coefficient of 0.275.