Factors affecting the readiness of accountants under the coronavirus disease (covid-19) situation in hua hin district prachuap khiri khan province.

Abstract

          The objectives of this research were This research aimed to 1) study the factors affecting the work of accountants during the Covid-19 outbreak in Hua Hin District, Prachuap Khiri Khan Province, and 2) study the readiness of accountants towards their work potential during the Covid-19 outbreak in Hua Hin District, Prachuap Khiri Khan Province. The sample group selected to represent the population was obtained by using Taro Yamane's (Yamane, 1973) sample estimation formula, setting the error to 0.05, resulting in a sample size of 300 people. The data collection tool was a questionnaire developed by the researcher with an interrater reliability (IOC) of 0.87. Data were analyzed using statistical analysis of percentage, mean, standard deviation, T-test, and F-test (ANOVA, MANOVA).

          The results of the study found that 1) Study of factors affecting the work of accountants during the outbreak of the coronavirus or (Covid-19) in Hua Hin District, Prachuap Khiri Khan Province. When considering each aspect, the study found that gender and education level had a statistically significant impact on the work of accountants at a significance level of 0.05 (p-value <0.05). The factor of readiness in Digital Skills: CGMA on the work of accountants during the outbreak of the coronavirus, when considering each aspect, was at the highest level overall, divided into income, namely professional skills, business skills, digital skills, and personnel skills, had a statistically significant impact on the work of accountants at a statistical significance level of 0.05 (p-value <0.05). In addition, the factor of readiness in technology on the work of accountants during the outbreak of the coronavirus, when considering each aspect, was at the highest level overall, divided into income, namely data storage on Cloud and SaaS, had a statistically significant impact on the work of accountants at a statistical significance level of 0.05 (p-value <0.05). 2) The level of readiness and work potential of accountants under the situation of the coronavirus outbreak in Hua Hin District, Prachuap Khiri Khan Province, when considering each aspect, was at a high level, accounting for 71.75 percent, divided into income, time, quality of work, quantity of work, career advancement, and job satisfaction, which were not different (p>0.05). In terms of preparation and increasing the potential of accountants' work, when considering the overall factors affecting the readiness approach, it was found that the factors of digital skills (CGMA) and technology had the most tangible impact on accountants' readiness to work.