The Relationship Between the Ethics of Accounting Professionals and the Work Performance of Accountants in the Southern Region

Abstract

        The objective of this research were to study accounting professionals' opinions on the code of conduct and performance of accountants in the southern district and to test the relationship between the code of conduct and accountants' performance in that district. The sample comprised 114 accountants in the southern district's accounting offices. Data were collected using questionnaires. Data analysis employed frequency distributions, percentages, averages, standard deviations, multiple correlation analysis, and multiple regression analysis.
         Results showed that the opinion level on the ethics of accountants in the southern district was highest regarding performance. Opinions on the performance of accountants in the southern region are highest. The relationship between accountants' ethics (confidentiality and transparency) and their performance was statistically significant (p < 0.05).