The Relationships between the Morals in Aspect of Human Relations, the Accounting Professional Ethics and the Work Efficiency of Accountants: The Case Study of Accountants in the Listed Companies in Stock Exchange of Thailand in Bangkok Metropolis

Abstract

This research aims to study the opinions, compare opinions and study relationships
between the morals in aspect of human relations, the accounting professional ethics
and the work efficiency of accountants. The samples were accountants in the listed
companies in Stock Exchange of Thailand in Bangkok Metropolis, numbering 385
samples. The tools used in the research were questionnaires. Descriptive statistics,
t – test, One – Way ANOVA, Correlation Analysis and Multiple Regression Analysis
were used in the data analysis.
The research results found that: 1) The accountants had opinions related with the
morals in aspect of human relations in the high level; the accounting professional
ethics was in the most level and the work efficiency was in the high level. 2) From
the compare opinions, it was found that: The opinions of the morals in aspect of
human relations; the accountants with different age, education level, marriage status,
industry of the organization and salary level had opinions differently at significant
level of .05. The opinions of the accounting professional ethics; the accountants with
different age and salary level had opinions differently at significant level of .05. The
opinions of the work efficiency; the accountants with different age, industry of the
organization, work experience, salary level and numbers of accountants in accounting
department had opinions differently at significant level of .05 And 3) From the tests
of relationships, it was found that: The morals in aspect of human relations, in selfsacrifice
and apportionment, behave according with the rules and responsibilities that should be done, opinion and using of discretion; had positive effects on the
work efficiency at significant level of .05. The accounting professional ethics, in
independence, regarding knowledge and capability, work performance standard and
responsibility towards shareholders, partners, individuals or juristic persons working
for them; had positive effects on the work efficiency at significant level of .05.