Modern Managerial Accounting Skills Affect an Application of Technology and Innovation in Managerial Accounting and the Success of Managerial Accountants of Listed Companies on the Stock Exchange of Thailand
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Abstract
This study aimed to examine the effects of modern managerial accounting skills on the application of technology and innovation in managerial accounting and managerial accounting success. The data was collected from 682 managerial accountants from listed companies on the Thai stock exchange using the questionnaire, and there were 389 questionnaires were returned. The data was analyzed using multiple regression analysis. The results showed that 1) modern managerial accounting skills in the aspects of accounting professional knowledge and strategic business in the aspects of financial planning and control, digital technology and communications, in the aspects of leadership and resource application, and business ethics have a positive impact on the application of technology and innovation in managerial accounting. 2) The application of technology and innovation managerial accounting has impact on managerial accountants’ success. This research indicates that managerial accountants should focus on modern managerial accounting skills, the application of technology and innovation in managerial accounting and managerial accountants success.
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