The influence of accounting information technology and digital-era professionalism on the quality of financial statements of accountants in service sector SMEs in Bangkok

Abstract

This research aimed to study the influence of accounting information technology and digital era-professionalism on the quality of financial statements prepared by accountants in service sector SMEs in Bangkok. The sample group consisted of 400 accountants from SMEs in the service sector in Bangkok. Data were collected using a questionnaire and the participants were selected through a simple sampling random method.  Data were analyzed using descriptive statistics, including mean, standard deviation, to describe general characteristics of the data. Pearson's correlation coefficient was employed to examine the relationship between independent and dependent variables, and multiple regression analysis was conducted to to test the hypotheses. The findings indicated that accounting information technology positively influenced the quality of financial statements in terms of relevance, faithful representation, comparability, verifiability, timeliness, and understandability with the statistical significance at the .01 and .05 levels. Similarly, digital-era professionalism significantly and positively influenced the quality of financial statements across all six dimensions-relevance, faithful representation, comparability, verifiability, timeliness, and understandability- at the .01 and .05 significant levels.