The impact of integrated accounting information on the personality traits of a successful digital accountant
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DOIhttp://dx.doi.org/10.21511/ppm.23(1).2025.53
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Article InfoVolume 23 2025, Issue #1, pp. 717-728
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Creative Commons Attribution 4.0 International License
The advancement of digital technologies has facilitated rapid operational procedures, improved efficiency, and minimized expenses of companies listed on the Stock Exchange of Thailand, which has been explored in this study. Behavior, particularly the use of information on successful digital accountant personality traits, significantly influences the process of choosing information in the context of digital transformation. This study focuses on the behavior in successfully using accounting information related to the accountant’s personality. The data were collected by using a questionnaire from 124 firms registered on the Stock Exchange of Thailand, utilizing quantitative methods. Furthermore, this study employs regression analysis to process the data. The findings reveal that the use of integrated accounting information for sharing impacts the ability of accountants to adapt to change (b = 0.397), work well under pressure (b = 0.341), and make sound decisions (b = 0.335). Additionally, the formality of accounting information was found to positively influence ethical behavior (b = 0.358). The results highlight the importance of fostering information sharing across departments, particularly in accounting, to enhance adaptability, decision-making, and ethical behavior. Ultimately, this study underscores the crucial role of integrated information systems in supporting accountants’ success in the digital transformation process, enabling firms to achieve their objectives and navigate evolving business environments.
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JEL Classification (Paper profile tab)M12, M41, M51
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References57
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Tables5
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Figures1
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- Figure 1. Research conceptual framework
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- Table 1. Reliability assessment
- Table 2. Means and standard deviations for all dimensions of behavior in using accounting information
- Table 3. Means and standard deviations for all dimensions of successful digital accountant personality traits.
- Table 4. Analysis of the correlation between the behavior in successfully using information accounting and the accountant’s personality
- Table 5. Analysis of the behavior in successfully using accounting information on the accountant’s personality
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