Online Business and the Challenges for Accountants in the Digital Era
Article Sidebar
Main Article Content
Abstract
This article aims to examine the significance of online businesses and the challenges accountants face in the digital era, within the context of technological changes that have a widespread impact on the economy and society. The focus is on analyzing issues related to the development of digital technology, online business systems, digital accounting systems, as well as the challenges regarding accountants' capabilities, changes in external factors, and consumer behavior in the digital era. The study found that online businesses are evolving rapidly and diversely, requiring accountants to develop technological skills, knowledge of financial reporting standards, and the ability to analyze data effectively. Therefore, understanding the challenges and adaptation strategies for accountants in the context of the digital age is essential for enhancing the accounting profession's capacity to effectively and sustainably respond to changes in the digital economy.
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
References
Chunprasit, K. (2021). The efficiency of accountants with the digital advances of establishments in Bangkok. [Master’s Thesis, Ramkhamhaeng University]. (In Thai) Platform (January 10, 2025). AccRevo. https://www.accrevo.com/articles/item/341 (In Thai)
Nadee, P., Khonphan, T., Matrat, K., Nathan, T., Tatsanabanlue, T., Kuleesungnoen, P., Trongwattanawut, S., Thiankrajang, B., Wangphat, P., & Phuthongking, S. (2021). The digital accountant’s competency: Adaptive skills in a transformed world. Journal of Liberal Arts and Management Science, Kasetsart University, 8(2), 20–29. https://kuojs.lib.ku.ac.th/index.php/jfam/article/view/4977 (In Thai)
Jindanil, K., Jindanil, S., & Chaladthanyakit, P. (2022). Technology changes in the digital era that affect human resource development. Journal of Liberal Arts and Management Science, Kasetsart University, 8(2), 20–29. (In Thai)
Klaysuban, N. (2019). Qualifications of desirable accountant of enterprises in the digital era. [Master’s Thesis, Rajamangala University of Technology Thanyaburi]. (In Thai)
Klomtooksing, W., & Dhammanungune, S. (2021). Online business platform: A new career emerging in the digital age. Journal of Roi Kaensarn Academi, 7(2), 379–387. (In Thai)
Theppitak, T. (2021). New normal after COVID-19 pandemic: The case study of automotive dealer and aviation businesses and changing direction of transport and logistics in Thailand. Suthiparithat Journal, 35(2), 179–196. (In Thai)
Leelapanmetha, P. (2023). Managing accounting in the digital era and the changing roles of accountants. Newsletter of the Federation of Accounting Professions under the Royal Patronage of His Majesty the King (January 15, 2025). Federation of Accounting Professions under the Royal Patronage of His Majesty the King. https://www.tfac.or.th/upload/9414/PdJBfI0YTf.pdf (In Thai)
Media AccRevo. (2022). Challenges of accountants in the digital era. AccRevo Accounting Intelligence
PEAK. (2022, March 15). Developing accounting skills in the digital era. PEAK Accounting Blog. https://www.peakaccount.com/blog/accounting/gen-acct/accounting-skills-for-digital-age (In Thai)
Pornpipatkul, W. (2020, May 17). Management accountants in the digital age. Newsletter of the Federation of Accounting Professions under the Royal Patronage of His Majesty the King. Federation of Accounting Professions under the Royal Patronage of His Majesty the King. https://www.tfac.or.th/Article/Detail/126283 (In Thai)
Suksamai, C. (2020, January 9). Technology and accounting in the 4.0 era. PEAK Accounting Blog. https://www.peakaccount.com/blog/accounting/gen-acct/accounting-skills-for-digital-age (In Thai)
Admin AccRevo. (2019, August 27). Tax management in the digital era. AccRevo Accounting Intelligence Platform. https://www.accrevo.com/articles/item/21 (In Thai)
Federation of Accounting Professions under the Royal Patronage. (2023). Financial reporting standards. https://bit.ly/4jrQDW8 (In Thai)
Plook Blog. (2024, January 10). Digital consumer behavior and how to modernize your marketing strategy. TruePlookpanya. https://www.trueplookpanya.com/knowledge/content/94720-busmar-bus- (In Thai)
Marketing Oops!. (2023, August 10). Generative AI: A New Hope for Marketers in Meeting the Rising Customer Expectations Across Asia-Pacific. https://www.marketingoops.com/news/biz-news/generative-ai-apac/ (In Thai)
