ความคาดหวังของผู้ประกอบการต่อจริยธรรมของนักบัญชีในจังหวัดแม่ฮ่องสอน

Abstract

This independent study aimed at analyzing the expectations of entrepreneurs in Mae Hong Son province towards ethics of accountants according to the principle of federation of accounting professions issue 19 of 2010. Questionnaires were collected from 303 entrepreneurs of juristic persons who registered with the Office of Business Development, Mae Hong Son province. It was divided into 60 company limited and 243 registered partnerships. Then, 172 samples were collected by proportioning population to size and samples were chosen by the method of convenience sampling. Moreover, data were analyzed by using descriptive statistics which were frequency, percentage, and mean.

Results of the study showed that the majority of entrepreneurs in Mae Hong Son province conducted businesses as registered juristic partnership. Furthermore, most of the businesses were tourism services, hotels, and restaurants. Most of the questionnaire respondents took a legal position as the chief executives who used service of accounting office and were in value added tax system. Entrepreneurs in Mae Hong Son had overall expectation at a high level. Moreover, their highest expectation was on the confidentiality. When classified according to the business characteristics and related types of taxes, it was found that the entrepreneurs expected on the transparency of operation, openness, and accountability. It was also revealed that the entrepreneurs expected the confidentiality that the professional accountants did not disclose the secret of organization to others without permission when classified according to the types of business. Finally, the entrepreneurs expected the independence on discretion and freedom of the operation under the accounting standards when classified according to accounting of the business.