Accountants' Competencies, Performance Motivation That Affect Their Performance and Accounting Professional Ethics. In Bangkok and Vicinity

Abstract

The objectives of this research are: 1. To study the competencies of accountants that affect their performance in Bangkok and its vicinity. 2. To study the competencies of accountants that affect the ethics of the accounting profession in Bangkok and its vicinity.
3. To study the motivation of work that affects work efficiency in Bangkok and its vicinity.
4. To study the motivation of work that affects the ethics of the accounting profession in Bangkok and its vicinity. This research is quantitative. The population is accountants in bookkeeping offices in Bangkok and vicinity. 4 provinces: Nonthaburi, Pathum Thani, Nakhon Pathom, and Samut Prakan (Government Gazette, 2017). There were 46,039 people, and the sample used in this research determined the sample size by calculating the formula of Taro Yamane at a 95% confidence level. The calculation resulted in a sample size of a total of 397 people. Analyze data using descriptive statistics, frequency, percentage, mean, and standard deviation, and test hypotheses using multiple regression analysis.

The results of the research showed that the overall performance of accountants. Motivation to perform tasks is at a high level, and the overview of performance and ethics of the accounting profession In Bangkok and its vicinity is at a significant level. It was found that accountants' competencies positively impacted their performance and ethics in the accounting profession. In Bangkok and its vicinity, there are three aspects of performance: Achieving goals, Reliability, and timeliness. The six aspects of accounting professional ethics are integrity, objectivity, independence, knowledge, ability, care and performance standards, confidentiality, professional behavior, and transparency.