Digital Accounting Professional Skills Affecting Work Performance Efficiency of Professional Accountants in Thailand

Abstract

This research aimed to (1) examine the level of digital accounting professional skills of accounting professionals in Thailand, (2) analyze the level of work performance efficiency of accounting professionals in Thailand, and (3) test the influence of digital accounting professional skills on work performance efficiency of accounting professionals in Thailand. The sample consisted of 402 certified accounting professionals registered with the Federation of Accounting Professions (FAP, 2024). Data were collected through online questionnaires and analyzed using descriptive statistics and multiple regression analysis, with Multicollinearity verified using Tolerance and VIF values. The findings revealed that accounting professionals possessed digital accounting professional skills and work performance efficiency at very high levels (M = 4.41, SD = 0.46 and M = 4.45, SD = 0.40, respectively). All four skill dimensions significantly and positively affected work performance efficiency at the 0.05 level: accounting and business software skills (β = 0.241), digital technology or innovation application skills (β = 0.256), digital data search and access skills (β = 0.257), and digital business management skills (β = 0.263), explaining 62.3% of the variance (Adjusted R² = 0.623).