ความคิดเห็นของผู้ทำบัญชีในจังหวัดเชียงใหม่ต่อจริยธรรมในการปฏิบัติงานวิชาชีพบัญชี

Abstract

This independent study aimed at studying the opinion of accountants in Chiang Mai towards factors affecting ethics in 5 accounting profession practice; organizational culture, work values, personal ethics, work satisfaction, and ethics. Data were collected by using questionnaires with 314 accountants who registered with Department of Business Development, Chiang Mai. The statistical analyses used were frequency, percentage, and deviation.

Results of the study showed that most of the questionnaires respondents were female age between 31-40 years old, Bachelor’s degree, with a monthly salary between 10,000 and 20,000 baht, with less than 5 years of work experience in accounting. Most of them were in juristic businesses in the positions of accountants. They managed accounting by using computer programs. Majority of them also used to study ethics or passed ethics training before.

In terms of organizational culture, questionnaire respondents who were classified according to ages and work experiences agreed at the highest level about protecting the organization reputation. For questionnaires respondents who were classified by education or ethics training, they agreed to protect the organization reputation at a high level.

In terms of work values, questionnaire respondents who were classified according to ages, work experiences, and ethics training agreed at the highest level that accounting management help in business planning and decision making.

In terms of personal ethics, questionnaire respondents who were classified according to ages and work experiences agreed at the high level that the harmony and cooperation at work make successful business. They were also concerned with common interests more than self-interest. For questionnaires respondents who were classified by education or ethics training, they agreed at high level about honesty, plausibility, and fairness on conducting business.

In terms of work satisfaction, questionnaire respondents who were classified according to ages and work experiences agreed at the high level about good understandings toward characteristics of their jobs. For questionnaires respondents who were classified by education or ethics training, they agreed at high level that working in the organization gives them opportunities to improve their knowledge and skills.

In terms of ethics, questionnaire respondents agreed at the lowest level about editing numbers in financial budget for bank loan approval.