The Ethical Decision Making and Management Accounting Practices

Abstract

          The Accountant is an important person in the organization helping to manage and make the operations run smoothly. It is also a planning consultant to supervise all departments in the organization to achieve their goals and achieve their objectives in a timely manner. The bookkeeper will provide management with advice on effective data collection and preparation techniques. An accountant is a person with knowledge and experience who can give advice on operational planning. And also who aims to create good benefits for the organization (Furler and Palmer, 2010)
         The purpose of this research was to study the decision making of Accountants and Management Accounting Practices of small and medium enterprises in Thailand. is  Quantitative research. There are research tools such as questionnaires. The sample group is Accountants of small and medium enterprises based on scale calculations The samples with a tolerance of 0.05 were drawn from stratified random sampling. for quantitative analysis Then the data collected from the questionnaire was analyzed, the sample size must be consistent with the statistics used, including percentage, mean, standard deviation. Pearson's simple coefficient Structural equation model analysis and content analysis in qualitative analysis.
          Research findings, accountant's decisions and practices to be accepted in society.  It was found that the ethical requirements that were applied were not equal according to the business environment. 1)  Code of conduct influence is according to the theory, there are 7 variables, path influence variables such as professional skills in accounting and learning for self-development. 2) Organizational policies influencing the determination of management accounting practices of the wholesale/retail industry. Manufacturing and service industries adopt ethics as a standard in management requirements.  3) All relevant information presents an accountant's decision-making style and accounting practices to be reliable in accordance with expectations of society enhance the interests of stakeholders at all levels of the organization.  Structural equation model (SEM) analysis techniques. The results of data analysis found that the model is consistent with empirical data. The code of conduct has a significant influence on ethical decision-making. Direct influence 0.337 Indirect influence (through accounting policies and practices) was 0.479 (total influence 0.816) and organizational policy significantly influenced ethical decision-making. Direct influence 0.688 Indirect influence (through accounting practices) -0.128 (total influence 0.560)