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The Effectiveness of Digital Accounting Practices on Goal Achievement for Thai Industrial Plants

Natnaree Thongdeepan et al.

Asian Journal of Business and Accounting2026https://doi.org/10.22452/ajba.vol19no1.4article
ABDC C
Weight
0.50

What the paper says

Abstract Manuscript type: Research paper Research aims: This research examines the effects of digital accounting practices efficiency on goal achievement at Thai industrial plants. Design/Methodology/Approach: A quantitative survey was conducted using a structured questionnaire with 132 respondents. Data analysis employed descriptive statistics and the PROCESS macro for SPSS. Research findings: The findings revealed that digital accounting practice efficiency significantly enhances organisations value enhancement and financial information usefulness. These improvements, in turn, positively affect goal achievement. Furthermore, organisational value enhancement and financial information usefulness serve as mediators in the relationship between digital accounting efficiency and goal achievement. Theoretical contribution/Originality: Empirical evidence supports the resource-based theory, with relevance to Thai industrial plants. Practitioner/Policy implications: These findings underscore the importance of digital accounting practice efficiency, organisational value enhancement, and financial information usefulness in goal achievement for industrial plants. Research limitation: The study’s focus on industrial plants in Thailand, which may restrict the generalizability of the findings.

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https://doi.org/https://doi.org/10.22452/ajba.vol19no1.4

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@article{natnaree2026,
  title        = {{The Effectiveness of Digital Accounting Practices on Goal Achievement for Thai Industrial Plants}},
  author       = {Natnaree Thongdeepan et al.},
  journal      = {Asian Journal of Business and Accounting},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.22452/ajba.vol19no1.4},
}

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The Effectiveness of Digital Accounting Practices on Goal Achievement for Thai Industrial Plants

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.