THE INFLUENCE OF ACCOUNTING SKILLS ON THE EFFICIENCY OF ELECTRONIC FINANCIAL STATEMENTS OF ACCOUNTANTS IN THE UPPER SOUTHERN REGION

Abstract

This quantitative research aims to investigate the accounting competencies that influence the effectiveness of electronic financial statements among accountants in the Upper Southern region of Thailand. A structured questionnaire was employed as the primary data collection instrument. The sample comprised 355 professional accountants selected through purposive sampling. Data were analyzed using both descriptive statistics-namely percentages, frequencies, means, and standard deviations-and inferential statistics, including Pearson’s correlation coefficient and multiple regression analysis. These analyses were conducted to determine the extent to which various accounting skills impact the quality and performance of electronic financial reporting. The findings indicate that professional competence, information technology proficiency, decision-making ability, and skills in digital data management have statistically significant positive effects (at the 0.05 and 0.01 levels) on the accuracy, completeness, goal attainment, and overall professional success in accounting practices. Conversely, communication skills, data processing abilities, and certain dimensions of data management were not found to significantly affect the accuracy and reliability of financial statements. The results highlight the continued importance placed by financial statement users on professional standards, transparency, and audit mechanisms over non-technical competencies. Accordingly, it is recommended that accounting professionals focus on the continual development of core technical skills, strengthen capabilities in IT and professional judgment, and implement robust internal controls and audit systems to enhance the credibility and long-term reliability of electronic financial statements in alignment with international accounting standards