Factors Affecting the Ethics of Accountants in Thailand

Abstract

This study aims to analyze the factors influencing the ethics of accountants in Thailand, focusing on key aspects such as individual factors, organizational factors, and societal and regulatory influences. The research utilizes a quantitative approach through survey questionnaires distributed to accountants in both public and private sectors, along with in-depth interviews for qualitative insights. The findings indicate that individual factors, including educational level, work experience, and ethical awareness, significantly impact accountants’ ethical decision-making. Additionally, organizational factors such as corporate culture, governance systems, and financial incentives play a crucial role in shaping ethical behavior. Furthermore, societal norms and accounting regulations also influence accountants' ethical conduct. The study's findings can serve as a foundation for policymakers and organizations to establish measures that enhance ethical standards in the accounting profession in Thailand.