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The Impact of Accounting Ethics on Ethical Behaviors and Decision Making of Accounting Firm Executives in Thailand |
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| รหัสดีโอไอ | |
| Creator | Suthira Thipwiwatpotjana |
| Title | The Impact of Accounting Ethics on Ethical Behaviors and Decision Making of Accounting Firm Executives in Thailand |
| Contributor | Nunta Bootnoi |
| Publisher | Mae Fah Luang University |
| Publication Year | 2562 |
| Journal Title | MFU Connexion: Journal of Humanities and Social Sciences |
| Journal Vol. | 8 |
| Journal No. | 2 |
| Page no. | 180 |
| Keyword | Accounting ethics, Ethical behaviors, Decision making, Accounting firm executives |
| URL Website | http://connexion.mfu.ac.th |
| Website title | MFU Connexion: Journal of Humanities and Social Sciences |
| ISSN | 24654213 |
| Abstract | Accounting ethics are the essential principles that accounting professionals choose to abide by to enhance their profession, preserve public trust, and reveal honesty and fairness. Proper ethics and ethical behavior are tremendously crucial in accounting for a variety of decisions. This study aimed to investigate the impact of accounting ethics on ethical behaviors and decision making of accounting firm executives in Thailand. A quantitative methodology was used to study a sample of 220 accountants of 122 accounting firms. A questionnaire with the reliability of .96 was used as the tool for collecting data. Data were analyzed by using descriptive statistics and structural equation modeling analysis for testing hypotheses. The results showed that the hypothesized model and the data was right consistent. The impact of the variables in the hypothesized model was as follows: (1) accounting ethics directly influenced ethical behaviors, with a path coefficient of .86; (2) accounting ethics directly influenced decision making, with a path coefficient of .35, and indirectly influenced decision making via ethical behaviors, with a path coefficient of .55; (3) ethical behaviors directly influenced decision making, with a path coefficient of .64. The findings can be used as a guideline for improving and developing accounting firm executives in terms of accounting ethics, ethical behaviors, and decision making, which will affect the operation to get reliable accounting and financial results. |
