Digital-era job performance of professional accountants

Abstract

The purposes of this quantitative research are (1) to study factors affect the digital-era job performance of accountants; (2) to study the use of technology in accounting work and the satisfaction of accountants by applying appropriate tools and technology and; to study the digital-era professional competence of accountants. The research instrument is a questionnaire which was used to collect data from accounting managers of the listed and non-listed companies approved by the Securities and Exchange Commission; auditing firms; and accounting firms in 2020. The results reveal 33 variables consisting of five components which are (1) professional development (2) technical competence (3) employee engagement (4) organizational and communication and (5) professional attitudes and ethics. Objective one, all five components were analyzed by the multiple regression analysis to find the correlation with the variables of digital-era job performance of professional accountants (p < 0.05). The results show positive relationship of (1) professional development; (2) the technical competence; (3) the employee engagement; (4) the organizational and communication and; (5) the professional attitudes and ethics to high digital-era job performance of accountants (p < 0.05). In addition, the most accounting managers have a high level of satisfaction by adopting tools and technology. Finally, they have a high expectation of professional competencies in the technical competence; the professional attitudes and ethics; the professional skill, interpersonal and communication, and organizational.