DIGITAL ACCOUNTING TECHNOLOGIES THAT IMPACT THE PERFORMANCE OF INDEPENDENT ACCOUNTANTS
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This research aims to 1) Test the relationship and 2) Study the impact of accounting digital technology system on the good performance of independent accountants. It is a quantitative research. The sample consists of 149 independent accountants, selected by simple random sampling from the database of the Department of Business Development. Data were collected through a questionnaire covering factors of accounting digital technology that affect the good performance of independent accountants. Data were analyzed using multiple correlation analysis and multiple regression analysisThe research results found that 1) Accounting digital technology systems, digital technology systems, and online accounting processing have a statistically significant relationship and positive impact on the performance of independent accountants at a level of 0.05. Digital technology systems and online accounting processing help improve work efficiency, reduce manual workloads, increase the accuracy and reliability of accounting data, and result in more accurate financial decisions. In addition, digital technology helps speed up accounting processes, makes data verification easier, enhances transparency, and creates confidence among clients and accountants, as well as helping independent accountants provide a wider range of services to clients through an automated system for managing accounting data. and 2) Accounting digital technology systems, information technology infrastructure, and information technology strategy planning have no relationship and positive impact on the performance of independent accountants, which is due to limitations in accessing technology infrastructure or a lack of clear strategies for applying digital technology. As a result, the use of technology has not been able to fully increase the efficiency of independent accountants’ work.
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References
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