Main Article Content
This research aimed to study the skills and desirable characteristics of digital accountants to increase employment capability, and study guidelines for developing skills and desirable characteristics of digital accountants to increase their participatory employment capability. This study is mixed-method research of quantitative research and qualitative research. The sample consisted of employers who were entrepreneurs those used graduates in Accounting in Kanchanaburi province. In this research, a purposive sample selection method was used. The sample size was three hundred and sixty-nine quantitative and ten qualitative samples. The research tools were questionnaires and interviews. The statistics used to analyze the data were factor Analysis. The results were as follows: 1) The skills of digital accountants as a whole and in all aspects were at a high level by requiring accountants to have leadership skills, followed by personnel skills, digital skills, business skills, and professional skills, respectively. The characteristics of digital accountants as a whole and in all aspects at the high level by requiring accountants to have the characteristics of interaction with others and communication features first, followed by individual characteristics, practical academic characteristics, job functions, organizational characteristics, and business management and intellectual attributes, respectively. 2) The guidelines for developing skills and desirable characteristics of digital accountants, employers would like the high level of skill development model and desirable characteristics, by requiring professional agencies or organizations should first provide training for accountants with up-to-date content following the current environment and situation. In this regard, an online training course was required for learning and assessing the skills and characteristics of accountants. Overall was at the highest level, requiring the course to have content on various accounting technologies to help the operation be more efficient and effective first.