การศึกษาการเข้ามาของเทคโนโลยีปัญญาประดิษฐ์และผลกระทบต่อการปฏิบัติงานด้านบัญชี : กรณีศึกษา Gemini ของสำนักงานบัญชี ในเขตเทศบาลขอนแก่น จังหวัดขอนแก่น

Abstract

This research aims to study the relationship between artificial intelligence (AI) technology and accounting practices among accountants, to examine the impact of using AI technology in accounting operations, to compare the use of AI technology among accountants with different ages, genders, and educational levels, and to compare accounting practices among accountants with different ages, genders, and educational backgrounds. The research employed a questionnaire as the primary data collection tool, conducted among 60 accountants working in accounting firms located within the Khon Kaen Municipality area, Khon Kaen Province. The questionnaire was developed in accordance with the research objectives and conceptual framework, and it was divided into four sections: 1) General information of the accountants working in accounting firms (4 items); 2) General information of the accounting firms (3 items); 3) Opinions on artificial intelligence (AI) technology in the case of Gemini (13 items); and 4) Opinions on the impact of AI on accounting practices (10 items). The study found that most accountants working in accounting firms were female (90%). The majority were over 40 years old (45%), followed by those under 25 years old (31.67%). In terms of educational background, most held a bachelor’s degree (80%), followed by a higher vocational certificate (13.33%). Most accountants had more than 10 years of work experience in accounting (41.67%), followed by those with less than 3 years of experience (35%). Most accounting firms had fewer than 50 personnel (100%). Regarding the length of business operation, most had been operating for more than 10 years (83.33%), followed by those operating for 6–10 years (5%). Concerning registration status, most were sole proprietorships (51.67%), followed by limited companies (41.67%). The overall opinions of accountants regarding AI technology in the case of Gemini were at a moderate level (mean = 3.46). When considering each aspect individually, the opinions were also at a moderate level. The three aspects with the highest average scores, in descending order, were: acceptance and attitude towards AI (mean = 3.50), efficiency and convenience of using AI technology (mean = 3.48), and awareness and familiarity with AI technology (mean = 3.41). Regarding the impact of AI on accounting practices, the overall opinion of accountants was at a high level (mean = 3.54). When considering each aspect, the average scores, in descending order, were: the impact on the roles and skills of accountants (mean = 3.60), the impact on ethics and data security (mean = 3.60), and the impact on workload reduction and accounting cost savings (mean = 3.50).