The Development of Knowledge and Digital Skills of Accountants in the 5.0 Era Affecting the Operational Efficiency of Accounting Firms in Upper Northern Thailand

Abstract

      This study examines the development of accounting knowledge and digital skills in the Accounting 5.0 era and their effects on the operational efficiency of accounting firms in the Upper Northern region of Thailand. The objectives of this research are: (1) to investigate the level and approaches to developing accounting knowledge and digital skills in the Accounting 5.0 era, (2) to examine the level of accounting operational efficiency among accounting firms in the Upper Northern region, and (3) to analyze the causal relationships and influences of digital knowledge and skills on accounting operational efficiency. 
      A quantitative research design was employed. The sample consisted of 146 accounting staff from accounting firms located in eight provinces in the Upper Northern region of Thailand, selected using probability sampling techniques. Data were collected through questionnaires and analyzed using descriptive statistics, Pearson’s correlation coefficient, and multiple regression analysis to test the proposed causal model.
      The results revealed that (1) the development of accounting knowledge and digital skills in the Accounting 5.0 era was at the highest level, with accounting technology utilization showing the highest mean score, followed by technological leadership and data analytics skills, respectively; (2) the accounting operational efficiency of accounting firms was also at the highest level, particularly in terms of timeliness and accuracy; and (3) the results of multiple regression analysis indicated that the proposed causal model effectively explained the influence of digital competencies on accounting operational efficiency. The multiple regression equation can be expressed as Y = β₀ + β₁X₁ + β₂X₂ + ε, where Y represents accounting operational efficiency, X₁ represents accounting technology utilization, and X₂ represents technological leadership. The findings showed that accounting technology utilization (β = 0.783, p < 0.01) and technological leadership (β = 0.775, p < 0.01) had significant positive effects on accounting operational efficiency, while the other variables did not show significant effects. In addition, all variance inflation factor (VIF) values were below 4, indicating no multicollinearity problem in the regression model. The results suggest that accounting firms should prioritize the development of accounting technology utilization and technological leadership to enhance operational efficiency in the Accounting 5.0 digital era.
 
Article history: Received 27 August 2025          
                            Revised 29 December 2025          
                            Accepted 2 January 2026            
                            SIMILARITY INDEX = 6.24 %