The Effect of Core Competency of Accountants and the Accounting Ethics That Affect the Success of the Effective and Efficient Work of Bookkeepers in Bangkok and Metropolitan Areas

Abstract

         This research aimed to study 1) the level of success in efficient and effective work performance of accountants in Bangkok and its vicinity, and 2) the impact of accountants’ competency and professional ethics on the success in efficient and effective work performance of accountants in Bangkok and its vicinity. This research was a quantitative research using a survey research format using a questionnaire as a tool to collect data from a sample group of accountants of offices, companies and limited partnerships in Bangkok, Nonthaburi, Nakhon Pathom, Pathum Thani, Samut Prakan and Samut Sakhon provinces. The sample group was 400 people. The cluster random sampling method was used. The data collection method was a questionnaire using descriptive statistics, including percentages, means and standard deviations, and inferential statistics, including multiple regression analysis.
          The research results found that 1) the level of success in efficient and effective work of accountants in Bangkok and its vicinity was at a high level overall, and 2) the results of the test of accountants' competence and accounting professional ethics that affected the success in efficient and effective work found that the competence of accountants in all aspects and the accounting professional ethics in terms of honesty, integrity, knowledge, ability, care and maintenance of work standards, confidentiality, professional behavior, and transparency affected the success in efficient and effective work of accountants at a statistically significant level of 0.05.