The Attitude of Small and Medium Sized Enterprises on the Ethics of Accountant Services in Ubon Ratchathani Province

Abstract

This research surveyed entrepreneurs’ attitudes about the ethics of accountants providing outsourcing services for 105 small and medium enterprises in Amphor Muang, Ubon Ratchathani Province. Questionnaires and in-depth interviews were used to collect data. The data were analyzed using descriptive statistics. Small and medium sized enterprises used accountants providing outsourcing services because of the broad range of services and confidentiality offered. The company was significantly more concerned about trade secrets than the partnership enterprises. The results showed that general ethics was the most satisfactory aspect, followed by maintaning customer confidentiality, together with transparency, independency, accuracy and honesty. The knowledge and standard of practice were the least satisfactory compared to other aspects. The accuracy of work and on-time delivery of documents significantly influenced the reuse intention of outsourcing services. However, most entrepreneurs intend to hire accounting services because of the convenience, time and cost saving for them. Thus, accountants should improve their knowledge about business and their services to meet customer requirements. Besides, they must complete the customers’ work within the deadline.