The Relationship Between Code of Accounting Professional Ethics and Work Performance of Accountants in the Northeastern Region
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Abstract
The objective of this study was to examine the relationship between the code of accounting professional ethics and the work efficiency of accountants. The data were collected from 110 accountants in the Northeastern region by using a questionnaire. Statistics used for analyzing the data were multiple correlation analysis, and multiple regression analysis. The findings indicated that: 1) the code of accounting professional ethics in terms of integrity, confidentiality, and knowledge and ability was positively correlated with overall performance of the financial statements with statistical significance at the 0.05 level, and 2) the code of accounting professional ethnics in terms of confidentiality was positively correlated with performance ability, timeliness, workload, and the accuracy of the financial statements with statistical significance at the 0.05 level.
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เนื้อหาและข้อมูลในบทความที่ลงตีพิมพ์ในวารสารทดสอบระบบ ThaiJo2 ถือเป็นข้อคิดเห็นและความรับผิดชอบของผู้เขียนบทความโดยตรงซึ่งกองบรรณาธิการวารสาร ไม่จำเป็นต้องเห็นด้วย หรือร่วมรับผิดชอบใดๆ
บทความ ข้อมูล เนื้อหา รูปภาพ ฯลฯ ที่ได้รับการตีพิมพ์ในวารสารทดสอบระบบ ThaiJo2 ถือเป็นลิขสิทธิ์ของวารสารทดสอบระบบ ThaiJo2 หากบุคคลหรือหน่วยงานใดต้องการนำทั้งหมดหรือส่วนหนึ่งส่วนใดไปเผยแพร่ต่อหรือเพื่อกระทำการใดๆ จะต้องได้รับอนุญาตเป็นลายลักอักษรจากวารสารทดสอบระบบ ThaiJo2 ก่อนเท่านั้น
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