The Study on the Understanding on Digital Economy of the Accountants in Limited Company In Mueang District, Maha Sarakham Province
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Abstract
This research aimed 1) to study the level of understanding on digital economy of accountants in a limited companies in Mueang district, Mahasarakham province; and 2) to compare the differences from gender, age, education levels, incomes and work experiences that led toward differences in the knowledge and understanding on the digital economy.
The research samples were 255 accountants from the limited company in Mueang district, Mahasarakham province. By simple sampling method by drawing the lottery according to the specified proportion. The research instruments were closed- ended and open-ended questionnaires. The questionnaire was measured for IOC with a mean of not
less than 0.60 and the reliability value was 0.960 The research statistics consisted of percentage, average, standard deviation, t-test and F-test.
It was found from the results of the study that the accountants of the limited company in Mueang district, Mahasarakham province had the highest level of understanding on digital economy such as digital accounting and tax was at the highest level, second by the digital technology, and digital law, respectively. Age and experienced accountants with a different experiences had different understanding of the digital economy. Accountants with diverse gender, education and position showed differences in understanding of the digital economy. The accountants in a limited companies shall be with more knowledgeable to support the standard of accounting profession practicing and to step along with the rapid changes of innovation and technology.
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This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License