The Effects of the Accounting Professional Accountability Ethics on the Success in Accounting Profession: The Cast Study of Accountant in Bangkok Metropolitan Region

Abstract

           The purposes of this research were to study the effects of the accounting professional responsibilities and ethics affecting to the success in accounting profession. The independent variables studied was the accounting professional responsibilities and ethics. The variables studied were the success in accounting profession consisting job advancement, acceptance and the set goals achievement. A sample group used in the study was selected from purposive sampling consisting of 296 accountants who registered with the Department of Business Development The data were collected using questionnaires for accountants in Bangkok and surrounding provinces and analyzed using descriptive statistics to explain the common characteristics of data to test the relationship between independent variables and dependent variables analyzed using multiple regression statistics to test hypothesis.

            The results of the research found that the affecting variables are 1. responsibility towards the service recipients, has a positive impact to the ethics affecting to the success in accounting profession job advancement, acceptance and the set goals achievement statistically significant at 0.5 level and  2. The ethics of integrity, fairness independence confidentiality, professional behaviour, transparency, knowledgepaying attention to and maintaining performance standards have a positive impact to the success in accounting profession, statistically significant at 0.5 level.