Accountant Attributes in Digital Era on the Performance Quality of Finance and Accounting Professional in Higher Education Institution of Northeastern, Thailand

Abstract

This study aimed to: (1) examine the characteristics of digital-age accountants and the work performance quality of finance and accounting officers in higher education institutions in Northeastern Thailand, and (2) investigate the relationships between the characteristics of digital-age accountants and the work performance quality of finance and accounting officers in higher education institutions in Northeastern Thailand. Data were collected from a sample of 138 finance and accounting officers employed at higher education institutions in Northeastern Thailand using a structured questionnaire. The data were analyzed using descriptive statistics, including percentage, mean, and standard deviation, as well as inferential statistics comprising multiple correlation analysis, simple regression analysis, and multiple regression analysis.        

            The findings revealed that the majority of the respondents were female, over 40 years of age, single, held a master's degree as their highest educational qualification, had more than 15 years of work experience, earned a monthly income ranging from 25,001 to 35,000 Thai Baht, and were employed at Rajabhat Universities. Overall, the respondents rated the characteristics of digital-age accountants at a high level. When each dimension was considered separately, the information technology competency dimension received the highest mean score. Furthermore, the overall work performance quality and its individual dimensions were rated at the highest level, particularly cost-effectiveness, accuracy, and timeliness, respectively.

            The results of the relationship analysis indicated that the information technology competency dimension of digital-age accountants was negatively associated with and negatively affected overall work performance quality. In contrast, work flexibility and communication and teamwork were positively associated with and positively affected overall work performance quality. These relationships were statistically significant at the 0.05 level.