Accounting professional competence and ethics of accountants in Nonthaburi Province

Main Article Content

ณิชาภา เอี่ยมปรัชญา
สุพัฒนา นาคประดิษฐ์
พรรณเพ็ญ สิทธิพัฒนา

Abstract

The research on professional accounting competence and ethical performance of accountants in Nonthaburi Province aimed to 1) study professional accounting competence in terms of knowledge and professional accounting competence that affects professional accounting performance of accountants in Nonthaburi Province; 2) study professional accounting competence in terms of professional accounting skills that affect professional accounting performance of accountants in Nonthaburi Province; and 3) study professional accounting competence in terms of interaction with personnel within the organization that affects professional accounting performance of accountants. The researcher designed the research as quantitative research. The sample group used were 400 accountants in Nonthaburi Province. The research instrument was a questionnaire with a reliability level of 0.93. Data were analyzed by calculating the mean, percentage, standard deviation, and multiple regression analysis. The results of the research found that 1) professional accounting competence of accountants working was at a high level. When considering each aspect, it was found that knowledge and professional competence were at the highest level, followed by interaction with personnel within the organization, respectively. 2) Professional accounting competence of accountants working in Nonthaburi Province was at a high level. When considering each aspect, it was found that professional accounting behavior was at the highest level, followed by fairness and independence, respectively. The results of the multiple regression analysis It was found that the accounting professional competence affecting the ethical performance of accountants working in Nonthaburi Province, namely the variables of accounting professional competence, consisting of knowledge, accounting professional ability, accounting professional skills, and interaction with personnel within the organization, had an effect on the ethical performance of accountants working in Nonthaburi Province at a significant level of 0.05. 

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Accounting professional competence and ethics of accountants in Nonthaburi Province (เอี่ยมปรัชญา ณ., นาคประดิษฐ์ ส., & สิทธิพัฒนา พ. , Trans.). (2025). The 15th Benjamit National and International Conference, 15(5), 501-515. https://benjamit.thonburi-u.ac.th/ojs/bmv15/article/view/209
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Research Article

How to Cite

Accounting professional competence and ethics of accountants in Nonthaburi Province (เอี่ยมปรัชญา ณ., นาคประดิษฐ์ ส., & สิทธิพัฒนา พ. , Trans.). (2025). The 15th Benjamit National and International Conference, 15(5), 501-515. https://benjamit.thonburi-u.ac.th/ojs/bmv15/article/view/209