การรับรู้ประโยชน์ของปัญญาประดิษฐ์ (Artificial Intelligence: AI) ต่อประสิทธิภาพการทำงานของนักบัญชี

Warangkana Khamsaen; Pornpimon Nawasimma; Thanaporn Saelim; Amaralak  Sirithongsook

Authors

Warangkana Khamsaen Sripatum University, Khon Kaen Campus
Pornpimon Nawasimma Sripatum University, Khon Kaen Campus
Thanaporn Saelim Sripatum University, Khon Kaen Campus
Amaralak Sirithongsook Sripatum University, Khon Kaen Campus

Keywords:

Artificial Intelligence, Perceived Usefulness, Work Performance, Accountants

Abstract

Background and Aims: Artificial Intelligence (AI) has increasingly been integrated into accounting processes to enhance data processing, reduce repetitive tasks, improve accuracy, and support professional decision-making. However, the extent to which accountants perceive AI as useful may influence the effectiveness of its application in actual work settings. This research aimed to (1) examine accountants' perceived usefulness of AI, (2) investigate the level of accountants' work performance, and (3) examine the relationship between perceived usefulness of AI and accountants' work performance.

Methodology: This study employed a quantitative research design. The sample consisted of 400 accounting professionals working in government agencies, private companies, and accounting firms. The sample size was determined using Yamane's formula. Data were collected using a five-point Likert-scale questionnaire. Content validity was assessed by three experts, with IOC values ranging from 0.67 to 1.00. Reliability analysis yielded Cronbach's alpha coefficients of 0.89 for perceived usefulness of AI and 0.91 for work performance. Data were analyzed using frequency, percentage, mean, standard deviation, and Pearson's product-moment correlation coefficient.

Results: The overall perceived usefulness of AI was at a high level (= 4.37, S.D. = 0.60), while accountants' overall work performance was also at a high level (= 4.33, S.D. = 0.61). Hypothesis testing revealed that perceived usefulness of AI had a statistically significant strong positive relationship with accountants' work performance (r = 0.720, p < .01).

Conclusion: The findings indicate that greater perceived usefulness of AI is associated with higher work performance among accounting professionals. Organizations should therefore promote the appropriate use of AI and develop accountants' digital and AI-related competencies to enhance work quality, accuracy, and efficiency.

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กระทรวงดิจิทัลเพื่อเศรษฐกิจและสังคม และสำนักงานพัฒนาธุรกรรมทางอิเล็กทรอนิกส์. (2565). แผนปฏิบัติการด้านปัญญาประดิษฐ์แห่งชาติเพื่อการพัฒนาประเทศไทย พ.ศ. 2565–2570.

สำนักงานสภาพัฒนาการเศรษฐกิจและสังคมแห่งชาติ. (2565). แผนพัฒนาเศรษฐกิจและสังคมแห่งชาติ ฉบับที่ 13 พ.ศ. 2566–2570. สำนักนายกรัฐมนตรี.