SKILLS AND ETHICS ACCOUNTING PROFESSIONALS AFFECTING THE PERFORMANCE OF ACCOUNTANTS IN LOCAL ORGANIZATION IN THE NORTHEASTERN OF THAILAND

Abstract

The objective of this research was to study skills for future accountants and the ethics of accounting professionals affecting the performance of accountants in local government organizations in the northeastern region of Thailand. A sample group of 353 accountants in local administrative organizations in the northeastern region of Thailand was used, using a questionnaire as a research tool. Descriptive statistics include frequency, mean, percentage, and standard deviation. Inferential statistics include multiple regression analyses. Research results found that technology skills and experience in accounting Positively affects operational efficiency in achieving objectives. while social skills and technology skills It has a positive impact on the efficiency of work in terms of timeliness. Aspects of correctness, quality, and ethics for accounting professionals, including honesty objectivity confidentiality and professional behavior have a positive impact on performance in achieving objectives. Ethics for accounting professionals includes honesty, knowledge, and ability. Confidentiality and professional behavior have
a positive impact on work performance in terms of timeliness. Ethics for accounting professionals includes honesty, knowledge, and ability. Professional behavior and transparency have a positive impact on accuracy and performance. and ethics for accounting professionals, including honesty objectivity and transparency it has a positive impact on quality performance. Statistically significant at the .05 and .01 levels.