ACCOUNTING EMPLOYEES’ ATTITUDES TOWARD DIGITAL COMPETENCY, QUALITY OF WORK LIFE, AND EMPLOYEE PERFORMANCE IN THE DIGITAL ERA: EMPIRICAL EVIDENCE FROM THE BANGKOK METROPOLITAN REGION

Abstract

This research aimed to examine the attitudes of accounting employees in the digital era toward digital competency, quality of work life, and work efficiency. This study employed a quantitative research approach. The sample consisted of 400 accounting employees working in Bangkok and its metropolitan area, selected through purposive sampling combined with convenience sampling. The research instrument was a questionnaire, and the data were analyzed using descriptive statistics, including frequency, percentage, mean, and standard deviation. The results revealed that: (1) digital competency was at a high level overall (x̄ = 4.12, S.D. = 0.50), with the security dimension receiving the highest mean score at the highest level (x̄ = 4.22), while the information and data literacy dimension received the lowest mean score (x̄ = 4.04); (2) quality of work life was at a high level overall (x̄ = 4.01, S.D. = 0.62), with the safe working environment dimension receiving the highest mean score (x̄ = 4.07), while the fair compensation dimension received the lowest mean score (x̄ = 3.93); and (3) work efficiency of accounting employees in the digital era was at a high level overall (x̄ = 4.10, S.D. = 0.56), with the time dimension receiving the highest mean score (x̄ = 4.15), while the cost dimension received the lowest mean score (x̄ = 4.04). These findings provide empirical evidence that business organizations can utilize as guidelines for developing digital skills, improving compensation structures and working environments, and sustainably enhancing the work efficiency of accounting personnel in alignment with the digital era.

Keywords: Digital Competency, Quality of Work Life, Work Efficiency, Accounting Employees, Digital Era