Technological factors affecting the efficiency of accountants
รหัสดีโอไอ
Creator Veerakij Utharnsakul
Title Technological factors affecting the efficiency of accountants
Contributor Kingkan Jarukaruna, Somjai Phaoduang, Parichart Khumruang, Panadda Saranapiboon
Publisher Faculty of Management Science Nakhon Pathom Rajabhat University.
Publication Year 2568
Journal Title Journal of Management Science Nakhon Pathom Rajabhat University
Journal Vol. 12
Journal No. 2
Page no. 277-287
Keyword Technological factors, Efficiency in accounting work
URL Website https://so03.tci-thaijo.org/index.php/JMSNPRU/issue/view/18157
Website title https://so03.tci-thaijo.org/index.php/JMSNPRU/index
ISSN 2392-5817
Abstract The objective of this research was to examine the technological factors affecting the work efficiency of accountants. The population consisted of 76 accounting firms within the Nakhon Pathom Rajabhat University network. Questionnaires were employed as the research instrument for data collection. The statistics used in data analysis were only the descriptive statistics, and the multiple regression analysis. The results of the research showed technological factors have a positive effect on the efficiency of accountant (Y) in both aspects: software (X1) in terms of report preparation that should have flexibility according to the needs of the users (β = 0.510) and the hardware (X2) which uses a high-speed processing system, including a detailed display screen, good data input devices and stable computer operation can help increase the efficiency of the accountants (β = 0.287) were statistically significant at the 0.05 level, accounting for 53.40% of the variance. The resulting regression equation is as follows Y = 1.201 + 0.510(X1) + 0.287(X2)
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