The study of Digitalization Level of the Accounting Offices in the Northeastern Region

Abstract

ABSTRACT

      This research study aims to investigate the accounting firms level of digitalization in the northeast region of Thailand. Of the 259 accounting firms in the northeast region, 212 handed back the survey questionnaires which equals to 82% of the total population. The research study employed a survey questionnaire based on concepts and other related theories. The statistics used in data analysis were percentage, mean, and standard deviation. This research found that the heads of accounting firms in the Northeast region are mostly single females, aging between 30 - 45 years old, Bachelor degree graduates and have over 9 years of work experience in accounting. Most of the accounting firms in the Northeast of Thailand are (LP) Limited partnership businesses type, had been in operation for about 5 - 10 years, have less than 20 employees, spent 5 - 10 million baht startup capital, and have less than 20 computers in their offices. The research found that the digitalization of accounting firms in the Northeast region as a whole is at a high level. These include digital leadership, working process in terms of technology and service of accounting firms. The accounting firms level of digitalization in the digital leadership area is at a high level. These comprise the accounting firms effort in promoting the development of specialized skills and expertise in a specific technology; especially for the personnel working in digital technology organizations, to support future needs followed by the increased efficiency in business accounting and capability to compete at work, reduced cost and increased customer satisfaction through digital accounting. The heads of accounting firms find external factors affecting the level of digitalization at a high level. These factors include the new regulatory framework for accounting, followed by, the organizations’ timely computerized accounting reports. The research also found that the accounting firms work process digitalization is at a high level. The work process includes the accounting firms can use the accounting data in quality work planning followed by the accounting firms have accessible computerized reports. This research found that the level of accounting firms digitalization in technology and service is at a high level. These pertain to the knowledge readiness in social networks accounting communications followed by the introduction of digital technology in accounting operations which will make the accounting process fast, convenient, and more efficient.

      In conclusion, the study found that the heads of accounting firms should give importance to accounting digitalization to develop accounting knowledge and keep up with the current trends in the accounting business. Through it, the accounting firms in the Northeast region would be more digitalized.