The Influence of Digital Competency of Accountants in Thai International Digital Businesses on the Digital Development for Thailand’s Economy and Society
Keywords:
Digital competence, Digital competency of accountants, Digital economy, Digital development for economyAbstract
This research aims to study the influence of digital competency of accountants in Thai international digital businesses on the digital development for Thailand’s economy and society. This research is quantitative conducted with a sample size of 379 accountants or accounting supervisors of Thai international digital businesses in the Bangkok metropolitan area. The sampling technique used was the simple sampling technique. The research instrument employed was a self-developed questionnaire. Data obtained was analysed with descriptive statistics (mean, S.D.), Pearson product moment correlation, VIF, and multiple regression. It was found that 1) the level of digital competency of accountants in Thai international digital business was high 2) the level of digital development for Thailand’s economy and society, in the perspective of accountants in Thai international digital businesses, was high 3) all variables of the digital competency of accountants are in correlation with the digital development for the Thai economy and society, statistically significant at .01, with Pearson correlation
coefficients (r) between .494-.807 4) the digital competency of accountants for communication and collaboration (X2), digital content creation (X3), cyber safety (X4), digital problem solving (X5) had positive influence on the digital development for Thailand’s economy and society (Y) with statistical significance at .01 and coefficient of determination of 78.20% (R2 = 0.72). The derived determination equations are:
Raw score equation: Y = .287 +.445(X5) +.277(X4) +.103(X2) +.095(X3)
Standard score equation = Zy = .464(X5) +.318(X4) +.107(X2) +.107(X3)
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