ความสัมพันธ์ระหว่างอัตลักษณ์วิชาชีพ การประเมินแก่นแท้ตนเอง ทัศนคติในการทำงานและพฤติกรรมการเป็นสมาชิกที่ดีขององค์กรในกลุ่มตัวอย่างนักบัญชีของบริษัทญี่ปุ่นในประเทศไทย
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มีการศึกษาพฤติกรรมการเป็นสมาชิกที่ดีขององค์กร (Organizational Citizenship Behavior: OCB) ของบุคลากรจากหลากหลายอาชีพ เช่น อาจารย์ วิศวกร พยาบาล พนักงานธนาคาร พนักงานฝ่ายผลิต ทหาร เป็นต้น ในขณะที่การศึกษาเรื่องดังกล่าวในกลุ่มนักบัญชีได้รับความสนใจยังไม่มากนัก ทั้ง ๆ ที่วิชาชีพบัญชีมีความสำคัญต่อระบบเศรษฐกิจ โดยเฉพาะงบการเงินของนักบัญชีมีผลต่อการตัดสินใจลงทุนของนักธุรกิจในกิจการต่าง ๆ อย่างมาก จากกรอบแนวคิด เรื่อง OCB ของ Organ (1988) งานวิจัยนำร่องชิ้นนี้ต้องการศึกษาการรับรู้ OCB ของนักบัญชีและวิเคราะห์ความสัมพันธ์ระหว่างอัตลักษณ์วิชาชีพ การประเมินแก่นแท้ตนเอง ความพึงพอใจในการทำงาน ความผูกพันองค์กร การสนับสนุนจากหัวหน้างาน และ OCB ดังกล่าวของนักบัญชีในบริษัทลูกของญี่ปุ่นทั่วประเทศด้วยแบบสอบถามกับนักบัญชีจำนวน 116 คน ใน 15 กลุ่มอุตสาหกรรม วิเคราะห์ข้อมูลด้วยการวิเคราะห์องค์ประกอบ สัมประสิทธิ์สหสัมพันธ์และสมการถดถอยแบบพหุคูณ ผลการวิจัยพบว่า นักบัญชีรับรู้ OCB ในสามมิติคือการให้ความช่วยเหลือ การมีจิตสำนึกและให้ความร่วมมือโดยมีความสัมพันธ์ทางบวกกับตัวแปรต้นทั้งห้าแต่ได้รับอิทธิพลจากสามตัวแปรเท่านั้นคืออัตลักษณ์วิชาชีพ การประเมินแก่นแท้ตนเอง และความพึงพอใจในการทำงานอย่างมีนัยสำคัญทางสถิติ ผลการวิจัยนี้พัฒนาองค์ความรู้ว่าด้วยความสัมพันธ์ระหว่างบทบาทหน้าที่ตามจรรยาบรรณวิชาชีพและ OCB ของนักบัญชีในบริบทของวัฒนธรรมองค์กรว่าด้วยการจัดการทรัพยากรมนุษย์ของบริษัทลูกของญี่ปุ่นในประเทศไทยมีข้อเสนอแนะการนำผลการวิจัยไปประยุกต์ใช้ในองค์กรพร้อมทั้งแนวทางขยายผลการศึกษาต่อไปทั้งในเชิงทฤษฎีและเชิงการวิจัย
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