THE INFLUENCE OF TECHNOLOGY AND DESIRABLE CHARACTERISTICS OF ACCOUNTING PROFESSIONS AFFECT THE DEVELOPMENT OF AN ACCOUNTANT'S POTENTIAL IN THE DIGITAL AGE A CASE STUDY OF ACCOUNTING STAFF IN BANGKOK

Abstract

This research aimed to study the influence of technology and desirable professional attributes in accounting that affect the development of accountants’ potential in the digital era, focusing on a case study of accounting employees in Bangkok. A quantitative research method was employed, using 400 questionnaires distributed to a sample group consisting of accountants from various public and private sector organizations. The study investigated several key aspects, including the application of digital technologies in accounting tasks such as cloud accounting systems, ERP software, and data analytics tools; the development of professional skills to align with technological advancement; the adaptability of personnel to rapid changes; and the impact of these factors on overall work performance. The findings revealed that technology plays a significant role in enhancing efficiency, reducing errors, increasing accuracy and reliability of data, improving time management, and allowing for more flexible work practices. Regarding desirable attributes, accountants who possess technological knowledge and skills, effective communication and interpersonal abilities, problem-solving capabilities, and strong professional ethics are more likely to develop their potential continuously and sustainably. In conclusion, the influence of technology alongside professional attributes is a critical factor in enhancing the competency of accountants in the digital age. Organizations should prioritize systematic and contextually appropriate development efforts. These research findings underscore the necessity for strategic human resource planning that integrates technology with continuous professional development.