Professional Accounting Skills in the Digital Age and the Quality of Financial Reports of Accountants in the Hotel Business Nakhon Sawan Province
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Abstract
The purpose of this study is 1) to study the relationship between professional accounting skills in the digital age and the quality of financial reports of hotel business accountants in Nakhon Sawan Province. 2) To study the qualitative characteristics of financial reports and apply them to hotel business operations in Nakhon Sawan Province. 3) In conclusion from the survey of professional accounting skills in the era, digital improved the quality of financial reports of hotel businesses in Nakhon Sawan Province to be of higher quality. The sample group used in the research was 136 accountants and hotel business executives in Nakhon Sawan Province. The tool used to collect data was a questionnaire. Statistics used to analyze the data included percentages, mean, standard deviations, correlation analysis, and simple regression analysis for hypothesis testing. The results showed that 1) accounting professional skills in the digital age and the quality of financial reports of hotel business accountants in Nakhon Sawan province were in the same direction with a significance level of 0.01. 2) Basic qualitative characteristics were at a high level of overall quality characteristics. 3) Professional accounting skills in the digital age have a significant direction with a significance level of 0.01. Society will receive guidelines for developing the professional skills of accountants, which should be driven by technological innovation, lead to the application of a successful hotel business, and provide a new theoretical framework beneficial to the accounting profession.
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