THE DIGITAL ACCOUNTANTS’ COMPETENCY: ADAPTIVE SKILLS IN A TRANSFORMED WORLD

Abstract

The objectives of this research were to study the level of accountants' adaptation skills in the digital age and to study the relationship of accountants' adaptation skills and accountants’ competency in the digital age. The adaptation skills of this study consisted of 4 skills included technology skill, business partner skill, soft skill, and dynamic learning skill. The sample of this study were 400 certified public accountants in Thailand by using convenience selection. Data were collected by using questionnaires and analyzed using percentage, mean, standard deviation and multiple regression analysis. By studying the opinions of the accountants' adaptation skills in the digital age as a whole, it was found that all 4 skills were at a high level. The accountants had given priority to technology skill, followed by business partner skills, dynamic skill and soft skill were the last. The study of the relationship between adaptation skills and accountants' competency in the digital     age found that all 4 skills had a significant relationship with accountants' competency. The technology skills had significant relationship with accountants' competency (β = 0.454, p < 0.01) at the highest level, followed by business partner skill (β = 0.398, p < 0.01) dynamic learning skill (β = 0.356, p < 0.01), and soft skill (β = 0.290, p < 0.01), respectively. Professional organizations and education institutions can use these research results to improve current accounting professional development programs or improve student learning to prepare future professionals in the digital age.