Accounting Ethics: From Professionals Views
This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Universitas Muhammadiyah Yogyakarta
2023-10-01
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| Series: | Jati |
| Subjects: | |
| Online Access: | https://journal.umy.ac.id/index.php/jati/article/view/18084 |
| _version_ | 1797617686489858048 |
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| author | Dovi Septiari Nayang Helmayunita Vanica Serly |
| author_facet | Dovi Septiari Nayang Helmayunita Vanica Serly |
| author_sort | Dovi Septiari |
| collection | DOAJ |
| description | This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers. |
| first_indexed | 2024-03-11T07:59:20Z |
| format | Article |
| id | doaj.art-fd562d2f022749459b10169317d438b4 |
| institution | Directory Open Access Journal |
| issn | 2615-157X 2615-0689 |
| language | English |
| last_indexed | 2024-03-11T07:59:20Z |
| publishDate | 2023-10-01 |
| publisher | Universitas Muhammadiyah Yogyakarta |
| record_format | Article |
| series | Jati |
| spelling | doaj.art-fd562d2f022749459b10169317d438b42023-11-17T03:10:01ZengUniversitas Muhammadiyah YogyakartaJati2615-157X2615-06892023-10-016214615610.18196/jati.v6i2.180847030Accounting Ethics: From Professionals ViewsDovi Septiari0Nayang Helmayunita1Vanica Serly2Scopus ID: 57199848892, Universitas Negeri PadangUniversitas Negeri PadangUniversitas Negeri PadangThis research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker. The results show that accountants define ethics as rules and value. Several ethical problems like manipulation, profit management exploitation, and pressures leading to unethical actions were found in practice. The ethical value, senior's role, and corporate policy also play an essential role in helping accountants resolve ethical issues. This research has contributed to our knowledge about ethics perception from the professional perspective. Also, this finding gives important suggestions for the corporate, academics environment, and policymakers.https://journal.umy.ac.id/index.php/jati/article/view/18084ethicsprofessional accountantsethical sensitivity theoryaccounting education. |
| spellingShingle | Dovi Septiari Nayang Helmayunita Vanica Serly Accounting Ethics: From Professionals Views Jati ethics professional accountants ethical sensitivity theory accounting education. |
| title | Accounting Ethics: From Professionals Views |
| title_full | Accounting Ethics: From Professionals Views |
| title_fullStr | Accounting Ethics: From Professionals Views |
| title_full_unstemmed | Accounting Ethics: From Professionals Views |
| title_short | Accounting Ethics: From Professionals Views |
| title_sort | accounting ethics from professionals views |
| topic | ethics professional accountants ethical sensitivity theory accounting education. |
| url | https://journal.umy.ac.id/index.php/jati/article/view/18084 |
| work_keys_str_mv | AT doviseptiari accountingethicsfromprofessionalsviews AT nayanghelmayunita accountingethicsfromprofessionalsviews AT vanicaserly accountingethicsfromprofessionalsviews |