Does accounting education develop ethical maturity? Evidence from Indonesia
The purpose of this paper is to provide empirical evidence in relation to the ethical development of students studying accounting in Indonesia. To understand the development of these students’ ethical maturity, we examine their perspectives about the purpose of accounting and the objective of busine...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Bucharest University of Economic Studies
2018-09-01
|
| Series: | Contabilitate şi Informatică de Gestiune |
| Subjects: | |
| Online Access: | http://cig.ase.ro/jcig/art/17_3_7.pdf |
| _version_ | 1811251997474553856 |
|---|---|
| author | Irsyadillah Irsyadillah Alhashmi Aboubaker Lasyoud |
| author_facet | Irsyadillah Irsyadillah Alhashmi Aboubaker Lasyoud |
| author_sort | Irsyadillah Irsyadillah |
| collection | DOAJ |
| description | The purpose of this paper is to provide empirical evidence in relation to the ethical development of students studying accounting in Indonesia. To understand the development of these students’ ethical maturity, we examine their perspectives about the purpose of accounting and the objective of business. The paper reports on the results of four focus groups of accounting students who just completed an introductory financial accounting course. The Indonesian context is then used to frame the analysis of the focus groups. Insights from the focus groups reveal a strong notion that the perspectives of students studying accounting in Indonesia were solely influenced by ethical values of Anglo-American capitalism. The ethical values of prioritising shareholder interests over other stakeholders are generally accepted by these students as the nature of accounting and business. The finding suggests that accounting education does not only change the cultural values of students studying abroad in western countries as highlighted by previous studies, it also shapes the ethical values of accounting students educated at home. Thus, this paper concludes that accounting education in Indonesia does not develop students’ ethical maturity because they were only inculcated with a single perspective. |
| first_indexed | 2024-04-12T16:27:23Z |
| format | Article |
| id | doaj.art-592fbe7f953943e0b5bdb1d3b422093f |
| institution | Directory Open Access Journal |
| issn | 1583-4387 2559-6004 |
| language | English |
| last_indexed | 2024-04-12T16:27:23Z |
| publishDate | 2018-09-01 |
| publisher | Bucharest University of Economic Studies |
| record_format | Article |
| series | Contabilitate şi Informatică de Gestiune |
| spelling | doaj.art-592fbe7f953943e0b5bdb1d3b422093f2022-12-22T03:25:18ZengBucharest University of Economic StudiesContabilitate şi Informatică de Gestiune1583-43872559-60042018-09-0117346248310.24818/jamis.2018.03007Does accounting education develop ethical maturity? Evidence from IndonesiaIrsyadillah Irsyadillah0Alhashmi Aboubaker Lasyoud1Syiah Kuala University, Banda Aceh, IndonesiaUniversity of Sharjah, Sharjah, United Arab EmiratesThe purpose of this paper is to provide empirical evidence in relation to the ethical development of students studying accounting in Indonesia. To understand the development of these students’ ethical maturity, we examine their perspectives about the purpose of accounting and the objective of business. The paper reports on the results of four focus groups of accounting students who just completed an introductory financial accounting course. The Indonesian context is then used to frame the analysis of the focus groups. Insights from the focus groups reveal a strong notion that the perspectives of students studying accounting in Indonesia were solely influenced by ethical values of Anglo-American capitalism. The ethical values of prioritising shareholder interests over other stakeholders are generally accepted by these students as the nature of accounting and business. The finding suggests that accounting education does not only change the cultural values of students studying abroad in western countries as highlighted by previous studies, it also shapes the ethical values of accounting students educated at home. Thus, this paper concludes that accounting education in Indonesia does not develop students’ ethical maturity because they were only inculcated with a single perspective.http://cig.ase.ro/jcig/art/17_3_7.pdfAccounting educationethical maturityIslamic valuesIndonesia |
| spellingShingle | Irsyadillah Irsyadillah Alhashmi Aboubaker Lasyoud Does accounting education develop ethical maturity? Evidence from Indonesia Contabilitate şi Informatică de Gestiune Accounting education ethical maturity Islamic values Indonesia |
| title | Does accounting education develop ethical maturity? Evidence from Indonesia |
| title_full | Does accounting education develop ethical maturity? Evidence from Indonesia |
| title_fullStr | Does accounting education develop ethical maturity? Evidence from Indonesia |
| title_full_unstemmed | Does accounting education develop ethical maturity? Evidence from Indonesia |
| title_short | Does accounting education develop ethical maturity? Evidence from Indonesia |
| title_sort | does accounting education develop ethical maturity evidence from indonesia |
| topic | Accounting education ethical maturity Islamic values Indonesia |
| url | http://cig.ase.ro/jcig/art/17_3_7.pdf |
| work_keys_str_mv | AT irsyadillahirsyadillah doesaccountingeducationdevelopethicalmaturityevidencefromindonesia AT alhashmiaboubakerlasyoud doesaccountingeducationdevelopethicalmaturityevidencefromindonesia |