[HTML][HTML] The interplay of digital and management accounting competency to competitive performance in the open innovation era: A case of Thai micropreneurs

N Imjai, S Aujirapongpan, N Mahadi - Journal of Open Innovation …, 2023 - Elsevier
Today's digital age requires entrepreneurs to effectively use technology and finance,
especially microentrepreneurs, who are a cornerstone of many Asian economies, including
Thailand. However, a conspicuous void exists in scholarly research pertaining to the
dynamic interaction between digital proficiency and accounting expertise within this
demographic. This study, hence, sought to bridge this gap by examining the relationships
between digital competency (DC), management accounting competency (MAC), and …
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