Journal articles: 'Ethics of accounting'

1

Tohir Pohan, Hotman. "PERSEPSI MAHASISWA TENTANG NILAI-NILAI ETIKA DALAM PENYAJIAN PELAPORAN KEUANGAN PERUSAHAAN YANG BERTANGGUNG JAWAB." Media Ekonomi 20, no. 2 (November 3, 2017): 13. http://dx.doi.org/10.25105/me.v20i2.781.

Full text

Abstract:

The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics. Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.

APA, Harvard, Vancouver, ISO, and other styles

2

Gassama, Saikou, Tjiptohadi Sawarjuwono, and Hamidah Hamidah. "Islamization of Accounting Policies as a Solution to the Ethical Problem in Accounting through Accounting Education." Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences 4, no. 2 (April 20, 2021): 1607–17. http://dx.doi.org/10.33258/birci.v4i2.1822.

Full text

Abstract:

There is a growing concern for accountant involvement in the continuous scandals which is due to the ethical judgments of certain accountants and amount of academics recommend that the school system is partly responsible. The ethical elements of accounting education were found to be inadequate, so there is a lack of meaningful attention to tackling accounting problems. In the first place, the purpose of this study is to highlight the importance of ethics in accounting education. Second, the paper argues that in the application of accounting ethics, specifically Islam, accounting education should concentrate on religious codes of ethics and values. Furthermore, this research explored the ethical viewpoint of Islam and how it gives some insights into the process of creating a more harmonized and ethical accountant. This study suggests the Islamization of the ethical concept of accounting as a solution to the ethical challenges the accounting profession is confronted with, in the form of the introduction of Islamic ethics in accounting curricula to be taught as part of the ethical accounting education method., the paper is a concept paper using other publications on the topic with the aimed of suggesting good system of accounting education that will produce accountants with excellent ethics.

APA, Harvard, Vancouver, ISO, and other styles

3

Pohan, Hotman Tohir. "Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab." Media Riset Akuntansi, Auditing dan Informasi 12, no. 2 (August 20, 2012): 13. http://dx.doi.org/10.25105/mraai.v12i2.590.

Full text

Abstract:

The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics. Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.

APA, Harvard, Vancouver, ISO, and other styles

4

Widyawati, Widyawati, and Ardiani Ika S. "PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA." JURNAL AKUNTANSI UNIVERSITAS JEMBER 9, no. 1 (March 31, 2015): 98. http://dx.doi.org/10.19184/jauj.v9i1.1235.

Full text

Abstract:

Accounting profession should always act with due observance of professional ethics IAI. How far the accounting profession in upholding the ethical code of practice will be looked at do. Because of the better practices conducted by the accountant in the performance of duties, then the better the perception that the code of ethics will be presented to the IAI. And knowledge of ethics is the foundation for the accountants to behave ethically or not. In addition, accounting education major effect on ethical behavior of accountants. This study aims to determine differences in perceptions of the Code of Ethics for Public Accountants, Accounting Educators, and Student Accounting. The population in the study year 2010 is all public accountant who worked at Public Accounting Firm (KAP) in Semarang, Accounting educators and students of accounting at the University of particularly public and private schools are UNIKA, Diponegoro University, and UNISULLA. The samples totaling 164 people, consisting of 54 public accountants, 27 accountants accounting educators and 83 students. The variable in this study is persepsi public accountant (XI), accounting educators (X2), and accounting students (X3) to the code of conduct based on ethical principles and rules of ethical accounting profession compartment in the code of ethics of public accountants IAI. Data analysis method was used to test the quality of data that include test validity, test reliability, test the classical assumption. Results of research by descriptive analysis showed that the percentage of the average public accountants, educators and students of accounting akuntan equally positive thinking, both to the principles of professional ethics of accountants and public accountants compartment ethics rules in the code of ethics IAI. The hypothesis test results for the first hypothesis can be seen that Sign value 0.000

APA, Harvard, Vancouver, ISO, and other styles

5

Wahyuni-TD, Ika Sari, Yudi Fernando, Evi Hasnita, and Evi Hasnita. "ROLE OF ISLAMIC ETHICS TOWARDS ETHICAL ACCOUNTING PRACTICE." Journal of Governance and Integrity 2, no. 1 (October 16, 2018): 23–27. http://dx.doi.org/10.15282/jgi.2.1.2018.5535.

Full text

Abstract:

The objective of this paper is to understand the role of Islamic ethics and its application towards a more ethical accounting practice. This paper has reviewed the literature on Islamic ethics and ethical accounting practice and found that four critical domains of Islamic ethics such as 1) accounting education; 2) principle of Islamic ethics; 3) code of ethics for accountants and 4) application of Islamic ethics for accountants. This study concludes that an Islamic guideline for accountants is a driver of ethical behaviour to comply with Islamic principles. It is highly needed in the current turbulence business environment and competitors’ pressure. The Muslim accountant can use Islamic ethics as a reference to ensure the excellent audit work to comply with Shari’ah requirements and to provide the required information demanded by society such as by doing khayr (goodness), birr (righteousness), ‘adl (equilibrium and justice), trust (Amanah), benevolence (Ihsaan) and others. The understanding and application of Islamic ethics contribute to a more ethical accounting practice.

APA, Harvard, Vancouver, ISO, and other styles

6

Shiner, Roger A. "Accounting Ethics." Business and Professional Ethics Journal 13, no. 1 (1994): 9–23. http://dx.doi.org/10.5840/bpej1994131/21.

Full text

APA, Harvard, Vancouver, ISO, and other styles

7

Agustin, Henri, and Lili Anita. "PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (September 12, 2018): 483–503. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.184.

Full text

Abstract:

This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and implementing those ethical values in every day life

APA, Harvard, Vancouver, ISO, and other styles

8

Agustin, Henri, and Lili Anita. "PERSEPSI AKUNTAN PENDIDIK DI KOTA PADANG TERHADAP IDE PENGINTEGRASIAN MUATAN ETIKA DALAM KURIKULUM AKUNTANSI." EKUITAS (Jurnal Ekonomi dan Keuangan) 13, no. 4 (December 1, 2009): 485. http://dx.doi.org/10.24034/j25485024.y2009.v13.i4.2172.

Full text

Abstract:

This research aims to describe perceptions of accounting lectures from 2 state universities in Padang (Universitas Negeri Padang and Universitas Andalas) about the idea integrating ethics into accounting curiculum. Data for this research were collected by using quessioner adopted from Fisher et al., (2005). As many as 42 quessioners (16 from UNP and 28 from UNAND) were returned back to the researchers, and then the collected data were analyzed using descriptive statistics tehniques. The research results proved that both accounting lectrures from UNP and UNAND were (1) stongly agree that ethical content should be embodied into accounting curriculum, (2) agree that ethical contents in accounting curriculum should be teached by a collaboration between accounting lectures and accounting practioners, (3) stongly agree that ethical conducts and moral obligations as an accountant were the main aspects that should be teached to accounting students, (4) agree that embodied ethical contents to every subjects in accounting curriculum was the best way in integrated ethics to accounting students, and (5) strongly agree that the best learning methods in integrated ethics for accounting students were using critical review on ethics articels and implementing those ethical values in every day life

APA, Harvard, Vancouver, ISO, and other styles

9

Kennedy, Anggi Ayu Septi, and Lisa Martiah Nila Puspita. "SENSITIVITAS ETIS DAN PERTIMBANGAN ETIS MAHASISWA AKUNTANSI BERDASARKAN PENDIDIKAN ETIKA AKUNTANSI." Jurnal Akuntansi 8, no. 2 (June 17, 2019): 111–22. http://dx.doi.org/10.33369/j.akuntansi.8.2.111-122.

Full text

Abstract:

This study examined the differences between ethical sensitivity and ethical judgement by students based on their knowledge of accounting ethics education. A total of 40 accounting students attended accounting ethics education in University of Bengkulu responded to questionnaire and another 43 students who does not complete an accounting ethics education were included for comparative purpose. Statistical analysis reveals that students who attended an accounting ethics education improved significantly in their ethical sensitivity and ability to made an ethical judgement compared to students who does not attended the accounting ethics education. Females students got more benefit from an accounting ethics education and increased their ability to made ethical judgement compared to male students, but in contrast, between male students and female students who attended accounting ethics education has no difference in terms of their ethical sensitivity.Key words: Ethical sensitivity, ethical judgement, accounting ethics education

APA, Harvard, Vancouver, ISO, and other styles

10

Amit Pusti. "Comparison of Perception of Ethics Among the Accounting Professionals, Accounting Educators and Accounting Students." Think India 20, no. 1 (February 13, 2017): 29–40. http://dx.doi.org/10.26643/think-india.v20i1.7777.

Full text

Abstract:

The concept of ethics in accounting education has gained paramount importance in todays world. The accounting professionals had experienced controversially the deepest crisis regarding their professions with the discovery that accountants had acceded in notable fictitious financial reporting by corporate giants such as Enron, WorldCom, Tyco, Satyam and the like. The accounting profession in India has started focussing more on accounting ethics at undergraduate and postgraduate levels due to various corporate scandals, especially Satyam scam in India and other scams in the world. Through the close survey of various corporate scams, it is apparently clear that business professionals are likely to be involved in the corporate scandals, their ethical behaviour can be used to measure ethical conduct. Commerce or business students are to become future leaders in business field and their behaviour largely affects the performance of businesses as well as the economic development of the society. Because of the scandals, professionals trustworthiness and objectiveness have raised questioned. The various corporate scams have led to increase the demand for accounting ethics within the professionals and students who are in commerce or business education. The purpose of the study is to explore the perception of ethics of accounting students, teachers, and professionals. For the purpose, we sent a questionnaire to accounting professionals, teachers, and students through email and hard copy to collect their views and we have used the z score test to make a comparison of the perceptions of ethics among the accounting groups. The result shows significant differences among accounting students, teachers, and professionals regarding perception of accounting ethics.

APA, Harvard, Vancouver, ISO, and other styles

11

Yarahmadi, Hossein, and Ali Bohloli. "Ethics in Accounting." International Journal of Accounting and Financial Reporting 1, no. 1 (June 17, 2015): 356. http://dx.doi.org/10.5296/ijafr.v5i1.7829.

Full text

Abstract:

Accounting is the main index for the economy of many countries in a way that no economic activity is possible without reliance on it. Distinct feature of accounting is accepting responsibility towards people. Society has many expectations from accountants and people should trust the quality of offered services by them. Thus, their information should be real, reliable, honest, and unbiased. This study uses library method for gathering information about professional ethos and ethics of accounting. The results show that not only accountants should be qualified vocationally but also they should have high degree of honesty and rectitude in their jobs. Thus, professional future of accounting depends on ethical leadership of professional accountants.

APA, Harvard, Vancouver, ISO, and other styles

12

Engström, Timothy H. "Accounting for Ethics." Business and Professional Ethics Journal 13, no. 1 (1994): 41–55. http://dx.doi.org/10.5840/bpej1994131/29.

Full text

APA, Harvard, Vancouver, ISO, and other styles

13

Loeb, Stephen E. "Accounting ethics research." Journal of Accounting and Public Policy 18, no. 4-5 (December 1999): 333–34. http://dx.doi.org/10.1016/s0278-4254(99)00020-4.

Full text

APA, Harvard, Vancouver, ISO, and other styles

14

Bondarenko, Nataliia, and Olha Kryzhanovska. "Professional Values and Ethics as a Factor of Increasing Trust in the Profession of the Accountant." Accounting and Finance, no. 4(90) (2020): 10–16. http://dx.doi.org/10.33146/2307-9878-2020-4(90)-10-16.

Full text

Abstract:

Accounting is one of the foundations of the business in modern world and an accountant is a specialist whose level of professionalism must be impeccable. Today in Ukraine there is a “crisis of confidence” in the profession of an accountant, caused primarily by violations of ethical standards by specialists and neglect of professional values. The problem is aggravated by the users of accounting services themselves, who try to influence the accountant, satisfying their interests at the expense of others. The purpose of the article is to substantiate the importance of compliance with the basic ethical principles of behavior by accountants in order to restore user confidence in accounting and reporting data, identify the reasons for violation of the code of ethics by accountants and determine the main directions of work of the professional community, the state and the accountants to eliminate the identified problems. It has been determined that compliance with the basic ethical principles by accountants contributes to: the formation of professional values and the development of a conceptual model of accountant behavior at all levels of education (secondary vocational, higher, additional education, advanced training); the implementation of the national code of ethics for professional accountants by adapting it to Ukrainian practice, internal codes of ethics of professional organizations or accounting services; the creating a mechanism for identifying unethical behavior of accountants and introducing an effective system of sanctions for violation of the code of ethics. However, the ways of solving the problems described in the article will give a positive result if the comprehensive work is carried out to ensure compliance with the norms of the code of ethics – from the professional community, the state and the accountants. Most efforts will be fruitless until users of accounting services – employers and clients, as well as the public – begin to place real demands on the ethical behavior of accountants.

APA, Harvard, Vancouver, ISO, and other styles

15

Thomas, Stuart. "Ethics and Accounting Education." Issues in Accounting Education 27, no. 2 (January 1, 2012): 399–418. http://dx.doi.org/10.2308/iace-50119.

Full text

Abstract:

ABSTRACT The current study investigates how a university accounting education affects the rationales used by accounting and first-year business students in making ethical decisions, the level of deliberative reasoning they employ, and their ethical decisions. Senior accounting students (with approximately four accounting courses to complete) were found to exhibit higher deliberative reasoning, make more frequent use of post-conventional modes of deliberative reasoning, and make more ethical decisions than first-year accounting students. These results suggest that a university accounting education has a positive effect on deliberative reasoning, on the use of post-conventional modes of deliberative reasoning, and on ethical decisions. There was no difference between the level of deliberative reasoning and ethical decisions of first-year accounting and first-year business students, but there were differences in their modes of deliberative reasoning. These results suggest that first-year accounting and first-year business students may make ethical decisions differently, implying the need for a different emphasis when teaching ethics to these two groups of students.

APA, Harvard, Vancouver, ISO, and other styles

16

Kusvanti, HeniIkke, Suhendro Suhendro, and Riana R. Dewi. "INDIVIDUAL FACTORS THAT INFLUENCE THE ETHICAL BEHAVIOR OF ACCOUNTING STUDENT." eBA Journal: Journal Economics, Bussines and Accounting 5, no. 1 (February 13, 2019): 1–10. http://dx.doi.org/10.32492/eba.v5i1.705.

Full text

Abstract:

This research aims to find out how the influence of gender, ethical sensitivity, locus of control, and the understanding of the code of ethics the ethical behaviour against the accountant accounting students at universities in Surakarta. The population in this research are undergraduate students program of study had been completed accounting auditing courses at the Islamic University of Surakarta Batik, Slamet Riyadi, University and high school Economics. Sampling technique used was simple random sampling technique. Methods of analysis used was multiple linear regression analysis. The results of this research show that gender, ethical sensitivity and locus of control have no effect against the ethical behavior of college students in Surakarta. While the understanding of the code of ethics to ethical behavior of college students in Surakarta. The value of the coefficient of determination (R2) of 0.102. This indicates that the variansi variable on the practice of ethical behavior of college students in higher education in Surakarta amounted to 10.2% can be explained by the variable gender, ethical sensitivity, locus of control and understanding of the code of ethics of accountants, while the rest 89.8% is explained by factors – factors other than that examinedThis research aims to find out how the influence of gender, ethical sensitivity, locus of control, and the understanding of the code of ethics the ethical behaviour against the accountant accounting students at universities in Surakarta. The population in this research are undergraduate students program of study had been completed accounting auditing courses at the Islamic University of Surakarta Batik, Slamet Riyadi, University and high school Economics. Sampling technique used was simple random sampling technique. Methods of analysis used was multiple linear regression analysis. The results of this research show that gender, ethical sensitivity and locus of control have no effect against the ethical behavior of college students in Surakarta. While the understanding of the code of ethics to ethical behavior of college students in Surakarta. The value of the coefficient of determination (R2) of 0.102. This indicates that the variansi variable on the practice of ethical behavior of college students in higher education in Surakarta amounted to 10.2% can be explained by the variable gender, ethical sensitivity, locus of control and understanding of the code of ethics of accountants, while the rest 89.8% is explained by factors – factors other than that examined

APA, Harvard, Vancouver, ISO, and other styles

17

Миславская, Н., and N. Mislavskaya. "Accounting and Economic Ethics." Auditor 5, no. 11 (December 2, 2019): 47–52. http://dx.doi.org/10.12737/article_5dcbeecf970589.79529201.

Full text

Abstract:

Th e article analyzes the theoretical substantiation of economic effi ciency in market conditions, characteristic for representatives of the Western European economic school. Solving the problems of inconsistencies between the motives and results of economic actions, the low applicability of the ethical postulates of economic management with the help of a framework order is proposed to be implemented through an accounting system and accounting (fi nancial) reporting. The latter is recommended to use as a toolkit for the implementation of economic ethics in the market model of the economy.

APA, Harvard, Vancouver, ISO, and other styles

18

Gaa, James. "Introduction: Special Issue on Accounting Ethics." Business Ethics Quarterly 14, no. 3 (July 2004): 349–54. http://dx.doi.org/10.5840/beq200414327.

Full text

Abstract:

This special issue of Business Ethics Quarterly was organized for two reasons. First, the academic fields of business ethics and accounting ethics have developed without close theoretical or empirical connections. This is the case even though the profession of accounting is an important component of the organizational world. For this reason, it is important to foster attempts to build a bridge between the two fields, so that research in accounting ethics is more closely related to business ethics. Second, the recent deluge of business scandals (primarily, but not only, in the United States) in which financial reporting and auditing were central elements suggests that a special issue on accounting ethics is timely.The original hope was that the special issue would contain a balance of papers from researchers in “accounting ethics” and those in “business ethics.” In line with the hope that the papers would be responsive to both fields, almost every paper submitted was reviewed by one person who is identified with business ethics and one person who is identified with accounting ethics. As it turns out, most of the papers in this issue were written by people whose academic home is the accounting department. The mix of papers reflects the emphasis in the accounting literature on empirical research on ethical behavior.

APA, Harvard, Vancouver, ISO, and other styles

19

Ward, Suzanne Pinac, Thomas E. Wilson, and Dan R. Ward. "Students' Perceptions of Ethics Instruction." Perceptual and Motor Skills 79, no. 2 (October 1994): 1040–42. http://dx.doi.org/10.2466/pms.1994.79.2.1040.

Full text

Abstract:

96 junior and senior accounting students completed a survey on their perception of instruction in ethics. 77% of the respondents felt that ethical behavior and professionalism can be learned in a classroom environment, 89% that ethics/professionalism should be taught at all levels of education, and 77% that ethics should be an integral part of all accounting courses. Students were uncertain whether accounting faculty are qualified to teach ethics and what might be the role of educators in aiding the profession with moral/ethical problems.

APA, Harvard, Vancouver, ISO, and other styles

20

Góralska, Joanna. "Ethics in Accounting Outsourcing." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80 (2016): 107–13. http://dx.doi.org/10.18276/frfu.2016.2.80/2-11.

Full text

APA, Harvard, Vancouver, ISO, and other styles

21

Carpenter, David J. "Elements of Accounting Ethics." Business and Professional Ethics Journal 13, no. 1 (1994): 57–77. http://dx.doi.org/10.5840/bpej1994131/28.

Full text

APA, Harvard, Vancouver, ISO, and other styles

22

Pamental, George L. "Ethics in Introductory Accounting." Journal of Education for Business 64, no. 4 (January 1989): 179–82. http://dx.doi.org/10.1080/08832323.1989.10117355.

Full text

APA, Harvard, Vancouver, ISO, and other styles

23

Lorgani, Mahmoud Samadi, Mohammad Reza Nemati, and Firoozeh Jahannavard. "Islamic Ethics in Accounting." Academic Journal of Research in Economics and Management 2, no. 2 (February 2014): 10–17. http://dx.doi.org/10.12816/0006528.

Full text

APA, Harvard, Vancouver, ISO, and other styles

24

Lucas, Ana, and Luís Lima Santos. "ETHICS IN THE ACCOUNTING PROFESSION: A GENDER AND AGE COMPARATIVE STUDY." SWS Journal of SOCIAL SCIENCES AND ART 1, no. 1 (July 23, 2019): 67–77. http://dx.doi.org/10.35603/ssa2019/issue1.07.

Full text

Abstract:

The main contribution of this study is to better understand the importance of ethical behavior according to gender and age in Portuguese accountants’ profession. These results can be used by the accountants’ order in the conditions to access the profession and by the Higher Education Institutions with degrees leading to the profession to adjust their learning outcomes. Ethics is an important ability in any profession but, considering the spectrum of responsibilities of the certified accountants, ethics should be even more important. The research concerning ethical issues related to accountants’ profession has increased in the last years. Those studies highlight mostly the nature and extent of ethical problems in the profession. This study aims to validate the different importance given to ethical behavior in accountants’ profession in Portugal, for men and women, and to understand how they also feel differently when in self-evaluation. The study allows comparing different generations in the profession. Hence, the research questions this study aims to respond are: (1) Who considers ethic ability more important to the accountants’ profession, men or women? (2) Is there a different sense of ethical behavior when in self-evaluation in both genders? (3) Does the accountants' age influence their sense of ethics? The methodological approach is a prior literature review about ethical issues in accountants’ profession, followed by an empirical study based on a questionnaire fulfilled by 628 accountants. Results show a different level of given importance and even self-evaluation to ethical behavior depending on gender, but not on age.

APA, Harvard, Vancouver, ISO, and other styles

25

Azaro, Khoirin, Kurnia Ekasari, and Kartika Dewi Sri Susilowati. "Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi." Journal of Applied Accounting and Taxation 5, no. 2 (October 31, 2020): 127–36. http://dx.doi.org/10.30871/jaat.v5i2.2110.

Full text

Abstract:

This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.

APA, Harvard, Vancouver, ISO, and other styles

26

Yunanda, Rochania Ayu, and Norakma Bt. Abd. Majid. "The Contribution of Islamic Ethics Towards Ethical Accounting Practices." Issues In Social And Environmental Accounting 5, no. 2 (December 31, 2011): 124. http://dx.doi.org/10.22164/isea.v5i2.56.

Full text

Abstract:

The professional ethics of accountants is an important issue directly relating to the integrity of the profession and its ability to secure the public trust. The fraudulent activities in accounting field indicate the failure of accounting education as the beginning stage of the practice. It is perceived that those happen due to deficiency of moral values inserted in the education level. Inevitably, education system is alleged as the main cause of the problem. Accounting education seeks for moral values to generate ethical accountants as part of society. Accordingly, the visibility of ethics education in accounting programs may initiate the development of morality and also increase public confidence in the profession. However, the efforts to integrate ethical values in educational system will not work well if there are no moral commitments implanted in the individuals. Islam with its divine values plays the notable role to embed cognitive ethical values. It emphasizes on the unity of God, the accountability to God and the concept of maslahah (public benefits) to be the foundations of ethics. Incorporating Islamic ethics into the system will be a significant contribution towards generating ethical accounting education. This paper attempts to elucidate how the Islamic ethics contribute its role towards ethical accountants as the products of accounting education.

APA, Harvard, Vancouver, ISO, and other styles

27

Payne, Dinah M., Christy Corey, Cecily Raiborn, and Matthew Zingoni. "An applied code of ethics model for decision-making in the accounting profession." Management Research Review 43, no. 9 (April 26, 2019): 1117–34. http://dx.doi.org/10.1108/mrr-10-2018-0380.

Full text

Abstract:

Purpose The purpose of paper is to supply a code of ethics that can be easily utilized by working professional in their day to day decision making. The accounting profession plays a vital role in the functioning of modern society. It is essential that members of this profession be ethical and stand fast against the internal and external pressures that might encourage these professionals to engage in fraudulent activities. Codes of ethics provide a coherent articulation of the ideals, responsibilities and limitations of the collective ethic of a profession’s members and can assist in guiding ethical behavior. Design/methodology/approach Our model is based on the professional values of justice, utility, competence and utility, i.e. JUCI model, which is a straightforward and easily understandable ethical decision-making model that the average accounting professional, as well as finance professionals in general, may reference when challenged with difficult ethical quandaries. Findings This code, the JUCI Code, represents a contribution to the literature in that its simple, but not simplistic, approach could be of enormous benefit to busy and pressured accountants who need help in constructing independently achieved and defensible rational ethical decisions in the practice of accounting. Originality/value In this paper, the authors build upon a review of ethical foundations and codes of conduct in other professions to construct our code of ethics for accounting professionals.

APA, Harvard, Vancouver, ISO, and other styles

28

Amrizal, Amrizal. "Analisis Kritis Pelanggaran Kode Etik Profesi Akuntan Publik Di Indonesia." Liquidity 3, no. 1 (July 1, 2018): 36–43. http://dx.doi.org/10.32546/lq.v3i1.103.

Full text

Abstract:

Public accountant is a profession that a tremendous respect for moral values and ethics, the public accounting profession in order to earn a respectable place in the public it is necessary to build public trust and public interest. Conflict of interest occurs when the practitioners of public accounting as a profession and a public accounting firm as a service company should provide quality services to its clients. It is a challenge to test idealism, morals and ethics of the accountant. Violation of professional standards of public accountant is a reflection of moral and ethical practitioners of public accountants. Several violations such as: audit deadline, the collusion between the accountant with a client, do not keep integrity and competency. Violating the independence, morally or in fact. The impact of code violations committed public accountant including losses to investors or other stakeholders who utilize public accountant audit results. Disappear or diminished public confidence in the public accounting profession, the accounting profession will ultimately harm themselves. Public accountant office conducting violations against the public accounting profession, the trend is likely to increase, this is caused by the growing public access to public accounting profession itself, as long as the public accountant to be behind the Great Wall of that can not be reached by the public or the media.

APA, Harvard, Vancouver, ISO, and other styles

29

Listya Adriani Sidartha, Ayu, and I. Ketut Sujana. "Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri." E-Jurnal Akuntansi 30, no. 8 (August 25, 2020): 2138. http://dx.doi.org/10.24843/eja.2020.v30.i08.p19.

Full text

Abstract:

This study aims to determine the influence of idealism, emotional intelligence and ethics on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants with self-confidence as a moderating factor. The population in this study Accounting Professional Education Students (PPAk) and the total sample of 40 accounting profession students using the technique of determining the sample of saturated data. The data analysis technique used is Moderated Regression Analysis. The results of this study indicate that idealism, emotional intelligence and ethics have a significant positive effect on the ethical perceptions of accounting profession students regarding the ethical behavior of accountants and the results of research on self-confidence as a moderating variable, showing that self-confidence is able to strengthen the influence of idealism, emotional intelligence and ethics on ethical perception accounting profession students regarding the ethical behavior of accountants. Keywords: Idealism; Emotional Intelligence; Ethics; Ethical Perception; Confidence.

APA, Harvard, Vancouver, ISO, and other styles

30

Singh, Jaspal, Mustafa Mohd Hanefah, and Kamaljeet Kaur. "HUMANISE CORPORATE GOVERNORS – ERADICATING ACCOUNTING FRAUD BY AUGMENTING ETHICAL SENSITIVITY AND RELIGIOSITY IN ACCOUNTING EDUCATION." Journal of Governance and Integrity 2, no. 1 (August 2, 2018): 36–48. http://dx.doi.org/10.15282/jgi.2.1.2018.5537.

Full text

Abstract:

The purpose of this paper is to review behavioural accounting and the relationship between ethical sensitivity and religiosity to influence the behaviour of accountants when faced with ethical dilemmas. The research problem is that accounting fraud is on the rise and alternative measures must be looked into to restraint this issue. Rather than focusing only on greater transparency and more stringent control through improving and introducing new rules and regulations, ethical reasoning should also be addressed seriously, with emphasis on ethical sensitivity and religiosity to assist individuals to justify their actions. As a conceptual paper, the design of this study is an endeavour in-depth literature review of the supporting areas of concern in behavioural accounting to discuss the relationship between ethical sensitivity and religiosity. This study finds that accounting ethics education intervention at the tertiary level may possibly be the solution to eliminate or reduce accounting fraud by educating the future accounting practitioners so that they are prepared when faced by ethical dilemma and to be more exposed to ethical dilemma as part of the curriculum to tackle ethical issues appropriately. The implication of this study is that by establishing the link between ethical sensitivity and religiosity and applying effective accounting ethics teaching methods at tertiary level to inculcate ethical sensitivity via religiosity will solve unethical accounting practices. A collaboration between the institutes of higher learning and the Ministry of Education can devise a plan to induce the appreciation of relevant religious tenets related to ethical behaviour to be embedded with accounting ethics for accounting students.

APA, Harvard, Vancouver, ISO, and other styles

31

State, Violeta. "Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms." Valahian Journal of Economic Studies 8, no. 1 (April 1, 2017): 23–30. http://dx.doi.org/10.1515/vjes-2017-0003.

Full text

Abstract:

Abstract I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services. Based on the feedback received, we concluded that, basically, ethics and quality must represent the professional accountant, they must be their defining characteristics, but at the same time, in order to excel through their services, it is also necessary that customers, economic entities, show interest and receptivity, and provide the required documents and information in a timely manner and of appropriate quality.

APA, Harvard, Vancouver, ISO, and other styles

32

Fitó, M. Àngels, Joan Llobet, and Soledad Moya. "Ethical Competences in Accounting Higher Education." International Journal of Knowledge Society Research 2, no. 4 (October 2011): 35–46. http://dx.doi.org/10.4018/jksr.2011100103.

Full text

Abstract:

The integration of the Spanish University System into the European Higher Education Area (EHEA) introduces, among other aspects, competency-based learning (MECD, 2003). For a discipline like accounting this context implies the challenge of introducing ethics into accounting education, since ethical values have been included as a fundamental part of the generic competencies that graduates are required. The following study analyzes, in the light of the importance that academics and professionals give to ethical competences, to which extent universities have committed with ethics, considering the information provided in their respective websites relating their first cycle degrees. The outcomes obtained show the little presence of ethical competencies in the information published in the websites of the offered courses.

APA, Harvard, Vancouver, ISO, and other styles

33

Aliza Racelis. "Integrating Ethics in Finance and Accounting Courses using Ethical Banks as Vignette." Think India 18, no. 2 (July 22, 2015): 27–35. http://dx.doi.org/10.26643/think-india.v18i2.7799.

Full text

Abstract:

The field of Business Ethics has an important role to play in identifying and establishing ethical parameters for business activities. Ethics professors have the continued challenge of being able to deliver ethics and morality teachings in the classroom. One topic in the area of business ethics and social enterprise that has begun hogging the pages of business and social responsibility research articles is the field of ethical banking. The ethical-social nature of the mission of ethical banks makes for an interesting discussion piece and scenario for a case-based teaching of business ethics. This paper presents the case of showing ethical banks as vignette in finance and ethics classes at the University of the Philippines, aimed at making students aware that it is possible for businessmen to be socially and ethically oriented and at the same time keep in mind the need for financial sustainability. The methodology involved content analysis and tests of differences based on a survey of 141 undergraduate business students. Results show overwhelming positive response to the concept of the ethical bank. 96% of the student respondents were in admiration of the ethical raison detre of ethical banks and 93% opined that it pays to be ethical. There was no difference between male and female respondents in opining that it pays to be ethical. Overall, results corroborate the mounting evidence that there is an ever greater awareness of the ethical responsibilities of business and discernment of the form that ethics can take in specific enterprises.

APA, Harvard, Vancouver, ISO, and other styles

34

Миславская and N. Mislavskaya. "Historical Aspects of Ancient Greek Ethics in Accounting." Auditor 2, no. 10 (October 25, 2016): 18–24. http://dx.doi.org/10.12737/22270.

Full text

Abstract:

The paper attempts to prove the relationship of ethical public perceptions and degree of development of the accounting system. The basic moral principles of ancient Greece and their impact on the approaches to accounting are analyzed; proposals for the necessary changes in modern ethical standards in their professional activities accountant are reasoned.

APA, Harvard, Vancouver, ISO, and other styles

35

Ljungblom, Mia. "Ethics and Lean Management – a paradox?" International Journal of Quality and Service Sciences 6, no. 2/3 (June 10, 2014): 191–202. http://dx.doi.org/10.1108/ijqss-02-2014-0009.

Full text

Abstract:

Purpose – The purpose of this paper is to research the practice of ethics in Swedish health care organizations using Lean Management. Design/methodology/approach – A qualitative study was conducted. Findings – Findings indicate that ethics is not a consideration when hospitals are implementing Lean Management. Social implications – Organizations generally have diverse value systems when building their codes of professional ethics for examining ethical principles, whereas Lean Management has established base principles with different codes of professional ethics differing from the intrinsic values humans create according to moral philosophy. It could be said that Lean Management relies on minimalistic ethic. While hospitals implement Lean Management, there are still many barriers to resolve to achieve useful implementation. Managing change while emphasizing ethical values could be a success factor for those organizations and their customers. Originality/value – Studying ethical values in Lean Management implementation.

APA, Harvard, Vancouver, ISO, and other styles

36

Raj, Shivneil Kumar, and Sandhiya Roy. "Accounting Theory: An Ethical Perspective of Real Life Scenarios." International Journal of Business and Social Research 6, no. 10 (November 27, 2016): 47. http://dx.doi.org/10.18533/ijbsr.v6i10.1006.

Full text

Abstract:

Decisions are made daily in businesses and individuals do encounter situations where they are faced with ethical issues. The subject is how one evaluates whether an act is ethical or unethical. This research article discusses real life ethical dilemmas that could be faced in accounting or business environment and applicability of various theories of ethics that were taught in accounting theory course in the undergraduate accounting program. The researcher employs a number of case studies highlighting the stories related to ethics that have been experienced in the past working life. Teleological and deontological theories are being used to explain how one could identify that a particular act is ethical or unethical. The work of accountants requires them to maintain high level of ethics to ensure integrity of the profession.

APA, Harvard, Vancouver, ISO, and other styles

37

Whiteman, Natasha. "Accounting for ethics: towards a de-humanised comparative approach." Qualitative Research 18, no. 4 (August 22, 2017): 383–99. http://dx.doi.org/10.1177/1468794117724499.

Full text

Abstract:

In rejecting the ultimate authority of proceduralised ethics and instead emphasising the ongoing complexity of ethical manoeuvring, writing on ethics-as-process often presents the individual researcher as the authentic locus of ethical practice. This article seeks to distance from such humanist tendencies. It aims to shift attention away from the experience of the ethical researcher to consider, rather, the fixing of ethical stances in accounts of activity. Arguing for a comparative approach to the empirical, accounts of two different activities are examined: online research and online media consumption. A framework for describing the anchoring of ethical positions across these texts is introduced, one that challenges the achievement of ethical ‘security’ in research. It is argued that claims that the researcher is an authentic point of access to an ethical truth must give way to a consideration of the modes by which ethical claims are made.

APA, Harvard, Vancouver, ISO, and other styles

38

Pergola, Teresa M., and L. Melissa Walters. "Ethics in the Accounting Curriculum." Journal of Business Ethics Education 14 (2017): 199–228. http://dx.doi.org/10.5840/jbee20171410.

Full text

APA, Harvard, Vancouver, ISO, and other styles

39

Armstrong, Mary Beth. "Professional Ethics and Accounting Education." Business and Professional Ethics Journal 9, no. 1 (1990): 181–91. http://dx.doi.org/10.5840/bpej199091/22.

Full text

APA, Harvard, Vancouver, ISO, and other styles

40

Sisaye, Seleshi, and Conway Lackman. "Ethics in Undergraduate Accounting Education." Business and Professional Ethics Journal 13, no. 1 (1994): 79–87. http://dx.doi.org/10.5840/bpej1994131/22.

Full text

APA, Harvard, Vancouver, ISO, and other styles

41

Lampe, James C., and Don W. Finn. "Teaching Ethics in Accounting Curricula." Business and Professional Ethics Journal 13, no. 1 (1994): 89–128. http://dx.doi.org/10.5840/bpej1994131/24.

Full text

APA, Harvard, Vancouver, ISO, and other styles

42

Holmes, Kevin, Lisa Marriott, and John Randal. "Ethics and experiments in accounting." Pacific Accounting Review 24, no. 1 (April 20, 2012): 80–100. http://dx.doi.org/10.1108/01140581211221560.

Full text

APA, Harvard, Vancouver, ISO, and other styles

43

Archer, Simon. "The ethics of creative accounting." Science and Engineering Ethics 2, no. 1 (March 1996): 55–70. http://dx.doi.org/10.1007/bf02639318.

Full text

APA, Harvard, Vancouver, ISO, and other styles

44

Loeb, Stephen E. "Ethics and accounting doctoral education." Journal of Business Ethics 13, no. 10 (October 1994): 817–28. http://dx.doi.org/10.1007/bf00876262.

Full text

APA, Harvard, Vancouver, ISO, and other styles

45

West, Andrew. "After Virtue and Accounting Ethics." Journal of Business Ethics 148, no. 1 (January 14, 2016): 21–36. http://dx.doi.org/10.1007/s10551-016-3018-9.

Full text

APA, Harvard, Vancouver, ISO, and other styles

46

Djasuli, Mohamad. "Kontruksi Etika Maduraisme Dalam Kode Etik Akuntan Profesional: Internalisasi Nilai “Gaik Bintang” Dalam Etika Profesi Akuntan." InFestasi 14, no. 2 (January 26, 2019): 126. http://dx.doi.org/10.21107/infestasi.v14i2.4857.

Full text

Abstract:

This article has objectives to concots values of madurese culture’s local wisdoms in order to build the concept of accounting profession’s code of ethics in Indonesia holitically. The main foundation of the holistic accounting profession’s code of ethics in Indonesia is the local wisdoms in which are taken from the madurese culture from the madura folk song entitled “Ghai’ Bintang”. Ghai’ Bintang lyrics are full with God’s value that is implemented in honesty value and this is one of the charasterics of madura people in their daily life. The holistic concept will be very important in this research as the foundation that will be internally fused in the building of the holisctic Indonesian Accountant Code of Ethics with the Ghai’ Bintang song. The Holistic approach is a way in a research in building new concept from the previous one. This research has produced the holisctic Indonesian Accountant Code of Ethics in which based on the values of knowledge principles, competence, defenselesness, grateful, and happiness. Those five principles must be covered with hinesty value as the spearhead of moral that has to be owned by each accountant. Those principles are part of the transformation of God Values that must be applied by every human being in the earth. Thus, this is also a responsibility for each accountant when they take action in their professional activities. Moreover, the implementation of Madura local culture ethical value may become a new foundation of the reformation of accounting profession’s code of ethics in Indonesia in this industry revolution era.

APA, Harvard, Vancouver, ISO, and other styles

47

ŞENGÜR, Evren Dilek. "ACCOUNTING ETHICS EDUCATION IN DEVELOPING COUNTRIES: THE EXTENT OF ACCOUNTING ETHICS EDUCATION IN TURKEY." Journal of International Social Research 10, no. 53 (December 20, 2017): 820–25. http://dx.doi.org/10.17719/jisr.20175334189.

Full text

APA, Harvard, Vancouver, ISO, and other styles

48

Mahdavikhou, Mahdi, and Mohsen Khotanlou. "New Approach to Teaching of Ethics in Accounting “Introducing Islamic Ethics into Accounting Education”." Procedia - Social and Behavioral Sciences 46 (2012): 1318–22. http://dx.doi.org/10.1016/j.sbspro.2012.05.294.

Full text

APA, Harvard, Vancouver, ISO, and other styles

49

Pratiwi, Wiwik, and Wahyu Wibowo. "THE ETHICAL PERFORMANCE AND PRIMACY OF ACCOUNTANT PROFESSIONAL MORAL." Advanced International Journal of Banking, Accounting and Finance 2, no. 4 (September 10, 2020): 10–24. http://dx.doi.org/10.35631/aijbaf.24002.

Full text

Abstract:

This study aims to clarify the ethical role of an accountant who has their possessing moral eminence by reanalyzed some of the current cases of breaking ethics in Indonesia that have been done by an accountant using the study theories of accounting from accounting philosophy science. A job is said to the profession if especially closed to the public generally because people who were in the sphere of the profession need to have gotten special education in the field of the profession. Accounting which essentially is a form of an interpretation of corporate finance for measuring and outlines a certainty about the information pertaining to cash flow of company finance, relating to that profession, needs an act of ethical inevitability, remember people involved in it is lookout for an ethical value to avoid the possibility of defect ethical who would destructive of accountant integrity. By approaching the axiology who heuristic, this paper will underline the role of ethical and accountant strategic in today's global area.

APA, Harvard, Vancouver, ISO, and other styles

50

Howieson, Bryan. "What is the ‘good’ forensic accountant? A virtue ethics perspective." Pacific Accounting Review 30, no. 2 (April 3, 2018): 155–67. http://dx.doi.org/10.1108/par-01-2017-0005.

Full text

Abstract:

Purpose The aim of this paper is to explore how virtue ethics might inform our understanding about what constitutes “good” practice in forensic accounting. In particular, the paper explores the concept of phronesis (or practical wisdom) as a basis for guiding the application of professional judgement in forensic accounting practice. Design/methodology/approach The paper draws on a review of relevant literature. Findings Prior literature has identified a number of technical and personal characteristics and attributes that are desirable in forensic accounting practitioners. Although being ethical is identified as an important characteristic, the question of what constitutes a “good” forensic accountant has not hitherto been investigated. Because of the profession’s multi-disciplinary and highly technical nature, forensic accountants are significantly at risk of conflating ethics with compliance with the law. The paper suggests that an understanding of virtue ethics and especially the virtue of “phronesis” or practical wisdom will help forensic accountants maintain public confidence and quality in their services and provide practical guidance on the exercise of professional judgement. Practical implications The paper suggests that the primacy currently given in forensic accounting literature and practice to a commercial logic, technical competencies and legal compliance risks damaging the professional standing of forensic accountants and, over time, reduces the ability of forensic accountants to exercise professional judgement in complex unstructured situations. Virtue ethics can act as a useful counter point to these threats. Social implications A recognition of the need for the forensic accounting profession to collectively develop phronesis would re-establish the primacy of the profession’s public interest logic and maintain public trust and quality in forensic accounting services. Originality/value There appears to be no prior literature in forensic accounting which explores the application of virtue ethics in this field. In addition, although virtue ethics has been the subject of some prior papers in accounting per se, the importance of phronesis as a basis for understanding the nature and application of professional judgement has not been addressed.

APA, Harvard, Vancouver, ISO, and other styles

Journal articles on the topic 'Ethics of accounting'

Create a spot-on reference in APA, MLA, Chicago, Harvard, and other styles