BUSINESS FEATURES ETHICAL AND THE PERFORMANCE OF AN ACCOUNTANT THAT AFFECTS EFFICIENCY OF ACCOUNTING FOR SMEs IN BANGKOK

Abstract

This research is mixed methods research and the objectives of the study are: 1. to study the characteristics of businesses that affect the efficiency of accounting for small and medium-sized businesses in Bangkok; 2. to study the ethical requirements that affect the efficiency of accounting of the small and medium businesses in Bangkok 3. To study the competence of bookkeepers affecting the efficiency of accounting for small and medium-sized businesses in Bangkok. The sample group includes Accounting and Finance Managers of SMEs in Bangkok, 400 persons. The questionnaire was used as a tool to collect data and analyze it according to descriptive and inferential statistics.

          The results showed that Respondents with different business types and periods of business had different accounting performance of SMEs in the Bangkok metropolitan area. Ethical requirements include: (1) Transparency independence fairness and honesty; (2) knowledge, capability and standard of work; (3) responsibility to related persons. Resulting in the efficiency of accounting for small and medium-sized businesses in Bangkok. The competence of accountants include: (1) knowledge in the accounting profession (2) professional skills (3) professional attitude Affects the efficiency of accounting for small and medium-sized businesses in Bangkok. statistically significant.