PROFESSIONAL COMPETENCY OF DIGITAL ACCOUNTANTS AFFECTING PERFORMANCE EFFICIENCY OF THE LIMITED PARTNERSHIP IN UBON RATCHATHANI PROVINCE

Abstract

The objectives of this research included: 1) to study the professional competencies of the digital accountants that affect the performance of limited partnerships in Ubon Ratchathani Province; and 2) to present the professional competencies of digital accountants that affect the performance of the limited partnership in Ubon Ratchathani Province. The research tool was a questionnaire. The sample used was 13 limited partnerships in Ubon Ratchathani Province including 2 persons from each partnership with total number of 26 persons. Data were analyzed by using basic statistics. The results of the research were as follows. 1) The professional competencies of the digital accountants obtained from the study of synthesizing knowledge from research, documents and related texts included 6 areas: (1) Ethics; (2) Accounting Skills; (3) Digital Technology; (4) Allocation of Resources; (5) Organizational Benefits; (6) Organizational Environment. 2) The professional competencies of digital accountants presented from the study of opinions of the sample showed that most of them were female aged between 25-35 years and graduated in Bachelor's degree. Most of them were in the position of accountant with 6-10 years working experience. Most of the businesses were in commerce or trade. The overall professional competency of digital accountants was at a high level with average of 4.13. When the limited partnerships in Ubon Ratchathani Province was considered by aspect, it was found as follows:  The organizational environment was at the highest level with the average of 4.18; followed by the digital technology with the average of 4.16; the resource allocation with the average of 4.14; the organizational benefit with the average of 4.14; the ethical aspect with the average of 4.12; and the accounting skills with the average of 4.02 respectively.