ACCOUNTING COMPETENCIES AND CHARACTERISTICS OF DIGITAL ERA ACCOUNTANTS AFFECTING THE DECISION TO CHOOSE ACCOUNTING SOFTWARE PACKAGES BY ACCOUNTANTS IN ACCOUNTING FIRMS IN THE NORTHEASTERN REGION

Abstract

The objective of this study was to examine the accounting competencies and characteristics of accountants in the digital era that influence the decision to use accounting software packages among accountants in accounting firms in the Northeast region of Thailand. This research is quantitative in nature, and data was collected using questionnaires from 325 accountants in accounting firms in the Northeast region. The data was analyzed using statistical software packages, employing descriptive statistics such as percentage, mean, and standard deviation to describe the general characteristics of the respondents. Correlation coefficient analysis was used to test the relationship between independent variables, and multiple regression analysis was employed to test the research hypotheses. The analysis of data regarding accounting competencies and characteristics of accountants in the digital era among accountants in accounting firms in the Northeast region was found to be at a high level overall. The analysis of data regarding the decision to use accounting software packages among accountants in accounting firms in the Northeast region was also found to be at a high level overall. The results of the research hypothesis testing revealed that accounting competencies and characteristics of accountants in the digital era significantly influence the decision to use accounting software packages among accountants in accounting firms in the Northeast region at a statistical significance level of .01.