Effects of Accounting Professional and the Use of Accounting Information Technology on Efficiency of Accounting Information Implementation and Accounting Success of Accountants in Thailand
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Abstract
This study aimed to examine the impact of accounting professionals and the use of accounting information technology on the efficiency of accounting information implementation, the impact of accounting professionals and the use of accounting information technology on the efficiency of accounting information implementation, and the impact of efficient accounting information implementation on the accounting success of accountants in Thailand. The data was collected from 325 accountants in Thailand using the questionnaire and was analyzed using simple regression and multiple regression. The results indicated that 1) professional accounting influences the efficiency of accounting information implementation. 2) The use of accounting information technology affects the efficiency of accounting information implementation. 3) Professional accounting and the use of accounting information technology affect the efficiency of accounting information implementation. 4) The efficiency of accounting information implementation positively affects the accounting success. This study suggests that professionalism and the use of accounting information technology will help accountants apply accounting information effectively, be able to present creative and useful data to the accounting data users, and also be able to apply the accounting data in the new format in time under worthy resources to succeed in working. These research results will be a guideline for the development of accountants, accounting professionals, and interested persons to be professionals, as well as for developing accounting work effectively in applying accounting information that will lead to successful work.
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