Causal relationship model of accountant decision making through code of conduct of small and medium enterprises in Thailand
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Abstract
The purpose of this research are to study the causal relationship model of accountants' decisions towards the code of conduct. It is also a practical guide for accountants in making ethical decisions with organizational policies that influence accounting practices in the wholesale/retail industry, manufacturing industry, and service industry. of small and medium enterprises in Thailand. The target group is Accountant registered with the Department of Business Development Ministry of Commerce total amount 340 people collected data by using an online questionnaire. The results of data analysis revealed that the model is consistent with empirical data. The code of conduct has a significant influence on ethical decision-making. The statistics used were mean, percentage, standard deviation. Pearson's simple coefficient technical equation model analysis (Structural equation model: SEM) direct influence 0.866 indirect influence (through accounting policies and practices) was 0.479 (total influence 0.816) and organizational policy significantly influenced ethical decision-making. Direct influence 0.688 Indirect influence (Through accounting guidelines) 0.209.
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1. กองบรรณาธิการสงวนสิทธิ์ในการพิจารณาและตัดสินการตีพิมพ์บทความในวารสาร
2. บทความทุกเรื่องจะได้รับการตรวจสอบทางวิชาการโดยผู้ทรงคุณวุฒิ แต่ข้อความและเนื้อหาในบทความที่ตีพิมพ์เป็นความรับผิดชอบของผู้เขียนแต่เพียงผู้เดียว มิใช่ความคิดเห็นและความรับผิดชอบของมหาวิทยาลัยศรีปทุม
3. การคัดลอกอ้างอิงต้องดำเนินการตามการปฏิบัติในหมู่นักวิชาการโดยทั่วไป และสอดคล้องกับกฎหมายที่เกี่ยวข้อง
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