The influences of digital – era accounting skills and ERP system usage on the quality of financial report in manufacturing industrial in Bangkok

Abstract

This research aimed to 1) examine the influence of digital accounting skills on the financial reporting quality of manufacturing plants in Bangkok and 2) examine the influence of ERP system usage on the financial reporting quality of manufacturing plants in Bangkok. The data were collected via questionnaires from a sample of 322 accountants and accounting officers employed in manufacturing plants across Bangkok. The data were analyzed using multiple regression analysis. The findings revealed that 1) digital accounting skills - comprising technology skills, data analysis and problem-solving skills, and communication and collaboration skills – exerted a significant positive influence on financial reporting quality in terms of accuracy, understandability, relevance, and timeliness, at.05 significance level. 2) ERP system usage, including financial data management, internal control management, and top management support, exerted statistically significant positive influence on financial report quality of manufacturing plants in Bangkok across all dimensions:  accuracy, understandability, relevance, and timeliness (p < .05).