Year: 2025
Type: article
Abstract: This article aims to examine the significance of online businesses and the challenges accountants face in the digital era, within the context of technological changes that have a widespread impact on the economy and society. The focus is on analyzing issues related to the development of digital technology, online business systems, digital accounting systems, as well as the challenges regarding accountants' capabilities, changes in external factors, and consumer behavior in the digital era. The study found that online businesses are evolving rapidly and diversely, requiring accountants to develop technological skills, knowledge of financial reporting standards, and the ability to analyze data effectively. Therefore, understanding the challenges and adaptation strategies for accountants in the context of the digital age is essential for enhancing the accounting profession's capacity to effectively and sustainably respond to changes in the digital economy.
Source: Parichart Journal
Institution: Phuket Rajabhat University
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W7123734397