The Causal Relationship between Technology Orientation, Digital Competency and Job Performance of Accountants of Primary Educational Service Area Office in East

Authors

  • Worapan Ratanasongtham Accounting Program, Faculty of Management Science, Uttaradit Rajabhat University
  • Chawiang Wongjinda Accounting Program, Faculty of Management Science, Uttaradit Rajabhat University
  • Jaruwan Chaokla Finance and Accounting Analyst (Professional Level), Chonburi Primary Educational Service Area Office 3

Keywords:

Technology Orientation, Digital Competency, Job Performance

Abstract

The purpose of this research was to study the causal relationship between technology orientation, digital competency and job performance, by using a questionnaire as an instrument for collecting data from 180 accountants of Primary Educational Service Area Office in East; the variables consisted of two endogenous latent variables: digital competency and job performance; and one exogenous latent variable technology orientation. These latent variables were measured by 9 observed variables. The questionnaire was used as a research instrument with composite reliability between 0.752-0.796. Data was analyzed by SEM. The results show that the highest level causal relationship factor the technology orientation related to digital competency. Moreover, the results of this study show that the measurement model was in congruence with the empirical data (equation= 1.683, p-value = 1.000, df = 24 (equation/df =0.0.070), RMSEA = 0.000, GFI = 0.998, AGFI = 0.996, NFI = 0.999, NNFI = 1.000, IFI = 1.000,  CFI = 1.000, RFI = 0.999, SRMR = 0.005, CN = 257.141) This model exhibits goodness of fit.

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Published

2026-04-21

How to Cite

Ratanasongtham, W., Wongjinda, C., & Chaokla, J. (2026). The Causal Relationship between Technology Orientation, Digital Competency and Job Performance of Accountants of Primary Educational Service Area Office in East. Academic Journal of Management Science, Rajabhat Maha Sarakham University, 1(1), 26–38. retrieved from https://so15.tci-thaijo.org/index.php/MS-RMUJournal/article/view/3497