Volume 20 No 8 (2022)
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Management Accounting Competencies for Evolving Public Sector in the Perceptions of Thai Professional Accountants
Rotjana Wingdet, Kittipol Wisaeng
Abstract
e role of management accountants, like other professionals, has been changing due to the growing importance of technology and digital disruptions which have caused huge shifts in the landscape in both private and public sectors. Management accounting (MA), like many fields, has been significantly affected by the digital disruptions which provide opportunities and challenges for MA.
Keywords
Management Accounting (MA), Competency, Performance, Public Sector
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