PEOPLE DIGITALIZATION PERSPECTIVE, DIGITAL PROCESS PERSPECTIVE, AND TECHNOLOGY PERSPECTIVE EFFECTS ON DIGITAL GOAL ACHIEVEMENT OF ACCOUNTING FIRMS IN THAILAND
Keywords:
People Digitalization Perspective, Digital Process Perspective, Technology Perspective, Digital Goal AchievementAbstract
This quantitative study examines the effects of the people digitalization perspective, digital process perspective, and technology perspective on the digital goal achievement of accounting firms in Thailand. Data were collected through questionnaires from 420 accounting firm executives and analyzed using descriptive statistics, confirmatory factor analysis (CFA), and structural equation modeling (SEM). The results show that all three perspectives have statistically significant positive effects on digital goal achievement. The digital process perspective has the strongest influence (β = 0.40, z = 2.89, p = 0.004), followed by the people digitalization perspective (β = 0.33, z = 2.61, p = 0.009) and the technology perspective (β = 0.29, z = 5.13, p < 0.001). In conclusion, accounting firms should prioritize developing digital processes as a core foundation, while also enhancing human and technological capabilities, to effectively achieve their digital goals.
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