The Effect of the Good Service and Accounting Professional Ethics on the Creditability and Decision to Choose Accounting

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Punyavee Theerachotnavanun
Daranee Uachanachit

Abstract

              The objective of this research is to study the effect of the Good Service (Service Quality and Service Process) and Accounting Professional Ethics (Integrity, Take Care and Keep Perform Standard, Confidentiality and Transparency) on the Creditability and the Decision to Choose Accounting Service Firm. The data were collected by using questionnaire from 409 accountants in enterprises those register with DBD. The statistics used in this research were frequency, percentage, mean, standard deviation, and multiple regression analysis.


            The research results showed that: 1) the Good Service in Service Process and Accounting Professional Ethics regarding Take Care and Keep Perform Standard, Confidentiality, had positively affected the Creditability and the Decision to Choose Accounting Service Firm; 2) the Integrity and Transparency had positively affected the Creditability; and 3) the Creditability had positively affected the Decision to Choose Accounting Service Firm with 0.1 statistically significant level.

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How to Cite
Theerachotnavanun ป., & Uachanachit ด. (2022). The Effect of the Good Service and Accounting Professional Ethics on the Creditability and Decision to Choose Accounting . Executive Journal, 42(1), 115–126. Retrieved from https://so01.tci-thaijo.org/index.php/executivejournal/article/view/248549
Section
Research Articles

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