Effects of Digital Accounting Competency on Work Quality of Accountants of Local Government Organizations in Nakhon Phanom, Sakhon Nakhon and Mukdahan
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Abstract
This study aimed to examine the impact of digital accounting competencies on the work quality of accountants in local administrative organizations across Nakhon Phanom, Sakon Nakhon, and Mukdahan provinces. A total of 172 accountants participated in the study. Data were collected through questionnaires and analyzed using multiple correlation and multiple regression analyses. The findings indicated that digital accounting competencies specifically in financial communication, information retrieval, creativity in accounting innovation, professional knowledge, and ethics and attitude are positively associated with work quality. However, proficiency in accounting and business software showed no significant correlation with work performance. The study highlighted that the accountants are dramatically able to used accounting software and digital tool for managing accounting information effectively. This helped to reduce redundant tasks and minimize errors from calculations or data entry, while enabling accurate data verification and analysis. This leads to more effective financial decision-making for the organization. Therefore, accountants in local administrative organizations should prioritize the adoption of digital accounting competencies, particularly in the use of accounting and business software, to enhance the efficiency of financial and fiscal management. This leads to more systematic, accurate, and verifiable operations. Key benefits include improved efficiency in financial data recording and reporting, enhanced transparency in accordance with good governance principles, support for strategic planning, responsiveness to the organization’s digital transformation, and increased security in data storage and access aligned with established financial reporting standards.
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