THE INFLUENCES OF PROFESSIONAL COMPETENCE AND ETHICS OF PUBLIC SECTOR ACCOUNTANTS ON THE FINANCIAL REPORTING QUALITY OF LOCAL GOVERNMENT ORGANIZATIONS IN THE UPPER NORTHEASTERN REGION OF THAILAND

Abstract

This study aimed (1) to examine the professional competencies and professional ethics of government accountants in local administrative organizations and (2) investigate the influence of these competencies and ethics on the quality of financial reports in local administrative organizations in the Upper Northeastern region of Thailand. A quantitative research methodology was employed. The sample consisted of 257 government accountants, with data collected through questionnaires. The data were analyzed using descriptive statistics, factor analysis, and multiple regression analysis. The findings revealed that respondents reported high levels of professional competence and ethical awareness, especially in terms of professional knowledge, integrity, and ethical attitudes. Furthermore, the multiple regression analysis indicated that both professional competencies (professional knowledge, professional skills, and professional attitudes) and ethical components (integrity, confidentiality, transparency, and professional behavior) had a statistically significant influence (p < 0.05) on the quality of financial reporting in these organizations. The study recommends that public sector agencies should provide ongoing training and development for accountants, with a focus on analytical skills and professional ethics. This would enhance the accuracy, transparency, and accountability of financial reporting in local governance.