BUDDHIST INTEGRATION TO PROMOTE THE WORK OF ACCOUNTING PROFESSIONALS UNDER THE PROFESSIONAL COUNCIL UNDER ROYAL PATRONAGE

Abstract

The objectives of this research article are 1. To study the performance of accounting practitioners. 2. To study the factors that affect the performance of accounting practitioners, and 3. To present the Buddhist integration to promote the practice of accounting practitioners under the Accounting Professions Council. Under the Royal Patronage The research methodology was carried out according to an integrated research methodology, namely quantitative research by distributing questionnaires to a sample of 395 people. Data analysis is a descriptive data analysis and multiple regression analysis with a statistical program and in-depth interviews. The data were analyzed by descriptive content analysis to confirm the results of the quantitative study from key contributors.

The results of the research found that 1. The overall performance of accounting professionals was at a high level (=4.20), ranked as follows: professional behavior, confidentiality, honesty, knowledge, ability and professional care, and fairness and independence. And transparency, respectively. 2. Factors affecting the work performance of accounting professionals found that management accounting principles affect the work performance of accounting professionals, consisting of analysis, communication, and confidence building, which are statistically significant at the 0.01 level. Information is statistically significant at the 0.05 level. The five powers affect the work performance of accounting professionals, consisting of wisdom, general knowledge, diligence, perseverance, concentration, determination, faith, and belief, which are statistically significant at the 0.01 level. Consciousness and recall are statistically significant at the 0.05 level. 3. Buddhist integration to promote the performance of accountants under the Council of Accountants under the Royal Patronage is to integrate the 5 powers, consisting of faith-power, belief, diligence-power, perseverance, mindfulness-power, mindfulness, concentration-power, determination, and wisdom-power, general knowledge. In addition, management accounting principles are used as a basis to promote the performance of accountants, including communication, information, analysis, and confidence building.