Professional Values and Code of Ethics Affecting the Success of Accountants in the Central Thailand

Abstract

The purposes of the research were to 1) To study professional values that affect the success of accountants in the central Thailand and 2) To study code of ethics accounting that affect the success of accountants in the central Thailand. The sample was studied from 400 accountants in the central Thailand. The questionnaires were used to collect data and data analysis were used percentage, mean, standard deviation and statistics used in hypothesis testing was multiple regression analysis. The results showed that most of the respondents were female, aged between 20-30 years old, education at a bachelor's degree, working experience in accounting with less than 5 years, The overall professional value was at a high level consisted of Work intention, Responsibility of duties and society and Knowledge and skill development respectively. Code of ethics accounting were at the most level in 2 aspects, were Confidentiality and Verifiable, were at high level in 4 aspects, Acting professionally, Honesty, Integrity and Independence, Knowledge competence care and maintenance of standards respectively. The professional values and code of ethics affecting the success of accountants in the central Thailand. aspects, success of achieve goal, success of operational process, success of standards and reliability, success of satisfaction of all parties, was statistically significant at 0.01 level. Therefore, Accountants should focus, and supervisor must promote personal with professional values, and to raise awareness of the code of ethics that affect the success in the work. To achieve the organization's objectives and use as a guideline for the success in the work.