The study on the skills of accountants necessary for the use of Robotic Process Automation in accounting offices within the Mueang District of Lampang Province

Abstract

      This study aims to examine the accounting skills required for personnel utilizing technology and their impact on readiness for implementing Robotic Process Automation (RPA) in accounting firms. It also serves as a guideline for developing accountants' skills to keep pace with changes in the future technological era. A questionnaire was used as a data collection tool, gathering responses from accountants in accounting firms within Mueang District of Lampang Province, with a total of 100 sets. The data was analyzed using frequency, percentage, mean, and standard deviation.
      The findings revealed that most respondents were female, aged 21–30 years, held a bachelor’s degree, and had 1–5 years of work experience. Regarding the competencies necessary for the use of RPA, the results indicated that proficiency in accounting software was a key factor enabling accountants to adapt to and effectively utilize RPA. The ability to search for accounting and tax information was found to be at a good level, supporting accuracy in task performance. Additionally, the respondents demonstrated strong digital security skills, enabling them to protect data, reduce the risk of data breaches, and prevent cyberattacks. Their basic ability to use RPA tools was also satisfactory, and further specialized training could enhance these skills. Overall, the personnel agreed that adopting RPA in accounting offices is essential and beneficial, as it helps save time, increase efficiency, and reduce errors in work processes.
      The hypothesis testing showed that all technological competencies of accounting personnel had a positive and statistically significant influence on the perceived necessity of adopting RPA at the 0.01 level. Among these factors, RPA software proficiency had the strongest influence, followed by accounting software skills and digital security competencies, while the ability to search for accounting and tax information had the least influence but remained statistically significant.

Article history: Received 26 August 2025
                            Revised 25 February 2026
                            Accepted 27 February 2026
                            SIMILARITY INDEX = 5.01 %..............