| Summary: | ABSTRACT
This Slua5) aims to analyze, to compare and to differentiate specific values of accounting and medical students. While the majority of previous studies used the Rokeirch Instrument Survey, the current study employs' the modified I?okeach and Schwartz instrument. This modified instrument consists of thirty variables However. a factor analysis indicates that the variables cart be grouped into four constructs: indit rduality, theoretical, social, and esthetical. Overall, the study shows that personal values of accounting students are bvlow those of medical students. Based on the finding, the study suggests that a certain subject or course with a high ethical coiaelliS should he taught in accounting programs.
Keywords: etika, specific values, personal
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