The Relationship Between the Competencies of Innovative Accountants, Operational Efficiency, and the Competitive Advantage of Businesses in Yala Province

pennapa kueket; Nufitriy Salaeh; Nureesan  Usengdanung; Sanurii Taemadma; Phurichart Promtem; Abdulrohman Salae; Jarucha Sintavee

Authors

pennapa kueket Yala Rajabhat University
Nufitriy Salaeh Yala Rajabhat University
Nureesan Usengdanung Yala Rajabhat University
Sanurii Taemadma Yala Rajabhat University
Phurichart Promtem Yala Rajabhat University
Abdulrohman Salae Yala Rajabhat University
Jarucha Sintavee Yala Rajabhat University

Keywords:

Accountant Competency, Operational Efficiency, Competitive Advantage

Abstract

The influx of emerging technologies necessitates the continuous development of employee competencies to propel organizational operations. There is a consensus that a workforce aligned with technological advancements significantly enhances organizational efficiency and fosters a sustainable competitive advantage. This research aims to analyze the relationship between the competencies of innovative accountants, operational efficiency, and the competitive advantage of businesses in Yala Province. The sample consisted of 126 accounting staff members from limited partnerships in Yala Province, yielding a response rate of 47.01%. The questionnaire was utilized as the tool for data collection. The statistical methods used for data analysis included Multiple Regression Analysis and Pearson's Correlation Coefficient. The research findings revealed that the three competencies of innovative accountants-hard skills, soft skills, and awareness of accounting innovation-have a statistically significant positive relationship with operational efficiency and competitive advantage. Furthermore, when combining the three competencies to predict their relationship with operational efficiency and competitive advantage, a statistically significant positive relationship was also found.

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