Accounting Vision and Accounting Profession Ethics Affecting Accounting Performance of the Office of the Attorney-General


  • Kittiphong Phitakwongyothin Master Degree Student of Accountancy, Sripatum University
  • Benjaporn Mokkhavesa School of Accountancy, Sripatum University


Accounting Vision, Accounting Professional Ethics, Efficiency in Accounting Operations


The purpose of this research was to study the accounting vision and accounting professional ethics that affected the accounting performance of the Office of the Attorney General. is a quantitative research Data were collected from 193 personnel working in the accounting department of the Office of the Attorney-General. A descriptive statistical analysis was used to determine the frequency, mean, percentage, and standard deviation. and analysis using inferential statistics consisting of correlation analysis using correlation coefficient analysis statistics and multiple regression analysis. To test the research hypothesis, it was found that accounting vision, i.e., accuracy in accounting operations, Accounting in line with accounting standards and financial reporting standards, a quality accounting system, and integrated reporting positively affect the efficiency of accounting operations. The statistical significance was between 0.01 and 0.05, and professional ethics, including honesty, Objectivity and independence, knowledge, competence, care, and maintenance of standards in performance confidentiality professional behavior and transparency Positively affects the efficiency of accounting operations. Statistically significant at the 0.01 and 0.05 levels.






บทความวิจัย (Research article)