The impact of accounting professional qualifications and the application of technologies in relation with the quality of financial reports

Abstract

This research aims to 1. study the accounting professional expertise that affects the quality of financial reporting in organizations in Thailand, and 2. examine the application of accounting technology that affects the quality of financial reporting in organizations in Thailand. The research tool is an online questionnaire, gathering data from accountants working in large manufacturing businesses in the Bangkok area that have implemented accounting information systems. A total of 398 responses were collected. The study used a non-probability sampling method, specifically purposive sampling. The statistical methods used for data analysis included frequency, percentage, mean, standard deviation, and multiple regression analysis (MRA). The findings revealed that 1. accounting professional expertise significantly affects the quality of financial reporting in organizations in Thailand at a statistical level of 0.05, and 2. the application of accounting technology significantly affects the quality of financial reporting in organizations in Thailand at a statistical level of 0.05. The research findings indicate that the integration of technical skills and professional expertise can enhance the quality of financial reporting.