ปัจจัยที่ส่งผลต่อการปฏิบัติตามหลักจรรยาบรรณของผู้ประกอบวิชาชีพบัญชีในบริษัทจดทะเบียนในตลาดหลักทรัพย์แห่งประเทศไทย (Factors Affecting Compliance with Ethics of Professional Accountants of Listed Companies in Thailand)
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Abstract
The purpose of this study was to study factors affecting compliance with ethics of professional accountants of listed companies in Thailand. A questionnaire was used to collect data from 245 chief accounting officers of the listed companies in the Stock Exchange of Thailand. Descriptive statistics which were the percentage, mean, and standard deviation were used for data analysis. Inferential statistics which were the t-test and one-way ANOVA were used for hypothesis testing.
The results showed that overall compliance with ethics of professional accountants was at the high level. As for each aspect, it was found that the accountants did practice the confidentiality keeping in the first category followed by knowledge, ability, standards practice, responsibility to stakeholders, responsibility to customers, transparency, independence, fairness, honesty, and responsibility to professional colleagues in general ethics, respectively. Also, it was found that age, educational level, working experience in accounting profession, registered capital, business period and company income affected the compliance with ethics of professional accountants at the .05 level of statistical significance.
Article Details
1. กองบรรณาธิการสงวนสิทธิ์ในการพิจารณาและตัดสินการตีพิมพ์บทความในวารสาร
2. บทความทุกเรื่องจะได้รับการตรวจสอบทางวิชาการโดยผู้ทรงคุณวุฒิ แต่ข้อความและเนื้อหาในบทความที่ตีพิมพ์เป็นความรับผิดชอบของผู้เขียนแต่เพียงผู้เดียว มิใช่ความคิดเห็นและความรับผิดชอบของมหาวิทยาลัยศรีปทุม
3. การคัดลอกอ้างอิงต้องดำเนินการตามการปฏิบัติในหมู่นักวิชาการโดยทั่วไป และสอดคล้องกับกฎหมายที่เกี่ยวข้อง
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