Opinions of Bookkeepers on Accounting Professional Ethics: Case Study of Accountants in the Accounting Office in the District Mueang Khon Kaen District, Khon Kaen

Abstract

The purpose of this research is to study the opinions of bookkeepers on accounting professional ethics. The population used in this study is an accountant in the accounting office in Mueang District, Khon Kaen Province. The samples were selected from convenient random sampling which consisted of 200 samples. The data were collected via questionnaires Descriptive statistics is the term given to the analysis of data that helps describe frequency, percentage, mean and standard deviation. The bookkeepers of the accounting office in Khon Kaen District have a high level of opinions regarding the accounting professional ethics. First, the bookkeeper attaches importance to professional ethics in responsibility to colleagues and the general ethics. Followed by a focus on confidentiality, knowledge of accounting and performance standards, transparency-independent- fair-honest, and being responsible to the clients, respectively. The evidence proves interesting information that the current behavioral tendencies of bookkeepers focus on being good manners at work and their colleagues. After that, focus on the responsibility towards their customers. Therefore, the results of this research may be used as a guideline to improve the practice of bookkeepers appropriately in order to gain trust with all relevant parties.