Information Technology Skills that Affect the Work Efficiency of Accountants in Quality Accounting Firms

Abstract

The objectives of this research were to study information technology skills that affect the work efficiency of accountants in Quality Accounting Firms and check the insertion variables of attitude toward usage and self-management skills, which were variables affecting the relationship of information technology skills leading to the work efficiency of accountants in Quality Accounting Firms. The data was collected from a sample group of 439 accountants in Quality Accounting Firms in the Bangkok metropolitan area. The statistical analysis employed descriptive statistics such as percentages, means, and standard deviations, as well as inferential statistics such as Pearson’s correlation analysis and multiple regression. The research findings revealed that information technology skills affected the work efficiency of accountants in Quality Accounting Firms. Specifically, the application of information technology, the use of the Internet, the use of accounting software packages, and the management of technological advancement affected the work efficiency of accountants in Quality Accounting Firms at a statistically significant level of .001. Specifically, the insertion variable of attitude toward usage had no positive effect on the relationship between information technology skills and the work efficiency of accountants in Quality Accounting Firms. But the insertion variable of self-management skills had a negative effect on the relationship between information technology skills in using the Internet and the work efficiency of accountants in Quality Accounting Firms at the statistical significance level of .05. Self-management skills did not have a positive effect on the relationship between technology skills in terms of technology application, the use of accounting software packages and the management of technological advancement, and the work efficiency of accountants in Quality Accounting Firms.