Professionalism Characteristics of Digital Accountants in the Context of Nakhon Ratchasima Province

Abstract

         This qualitative research aimed to investigate the professionalism characteristics of digital accountants within the context of Nakhon Ratchasima province. The study consisted of two phases: a literature review and in-depth interviews. The samples included 12 experts from three distinct groups: four samples from accounting instructors, four samples from accountants, and four samples from business owners, entrepreneurs, or executives who use accounting services. Data analysis employed methods such as content analysis, data triangulation, successive approximation, and Analytic Comparison.

          The research findings revealed that the professionalism characteristics of digital accountants encompassed: 1)Intellectual and personal skills, indicating professional competence and due care, along with a commitment to accuracy, integrity, and independence. 2) Organizational management skills, including the ability to manage teams and collaborate effectively with other business units within the organization as valued business partners. 3) Information technology skills, marked by an acceptance of technology's role and its utilization to enhance operational efficiency. 4) Ethics of accounting professionals.  5) Professional skepticism. 6) Ensuring customer confidentiality. 7) Timely execution of tasks. 8) Utilizing Agile management in operations and adapting work processes to respond quickly to customer needs. The professionalism characteristics of competent digital accountants contribute to their sustainability and stability in the face of technological advancements, ensuring that their role and importance remain unaffected. Accountants can harness these professionalism characteristics to further develop themselves as accomplished professionals in the digital age.