Qualifications of Desirable Accountant of Enterprises in the Digital Era

Abstract

The objectives of this research were: 1) to study the qualifications of desirable accountants in enterprises in the digital era; and 2) to conduct a comparative analysis of desirable accountant attributes, categorized by business model, registered capital, and experience in establishing businesses in the special economic zone of Mueang Nakhon Phanom District. The sample size was determined to be 268 participants using the Taro Yamane formula. The research employed a combination of a questionnaire and a focus group discussion guide. Data analysis approaches involved descriptive statistics, comprising percentages, averages, and standard deviations. Inferential statistics encompassed independent sample t-tests, One-Way ANOVA, and the Scheffe double test, all at a statistical significance level of 0.05. The research findings revealed that the level of agreement among establishments regarding the characteristics of desirable accountants in the digital era was very high. When considering each aspect, it was found that the most crucial qualifications establishments seek in accountants are skills and individual characteristics, particularly caution and suspicion as a practitioner. The hypothesis test results showed that establishments with different levels of business experience had varying requirements for the qualifications of desirable accountants, particularly in terms of interaction skills and communication, with a statistical significance of 0.05.