Code of Ethics for Professional Accountants According to Islamic Beliefs

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Pennapa Kueket, Phurichart Promtem, Sarinee Saelaemae, Kamilah Saau , Nurasmah Ama, Wilaiwan Thanmook, IsMa-Ae SaMae


This paper aimed to present the correspondent between fundamental of code of ethics for professional accountants and Islamic beliefs in Thailand. This is a main concern for orang melayu

accountants to perform their duty according to code of ethics for professional accountants which could be violated Islamic beliefs. Our investigative task was predicted on gathering data by interviewing and non-participants observation. The key informant was orang melayu accountants with more than 3 years’ experience and Islamic leader totally 6 people and qualitative content analysis was applied for data analysis. The results of interview can be reflected the reasonable explanation, which can be ensured that orang melayu accountants can perform their duty as accountant according to the code of ethics for professional accountants along with Islamic beliefs. They have the same beliefs and better when both beliefs apply together which can be achieved goal and efficiency work process in organization.

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