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FLANAGAN, JACK, and KEVIN CLARKE. "Beyond a Code of Professional Ethics: A Holistic Model of Ethical Decision-Making for Accountants." Abacus 43, no. 4 (December 2007): 488–518. http://dx.doi.org/10.1111/j.1467-6281.2007.00242.x.
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Salcedo, Arnold V. "Moderated Mediation of Ethical Considerations between Individual Values and Values in the Actual Practice of the CPA Profession." Journal of Governance Risk Management Compliance and Sustainability 1, no. 1 (April 30, 2021): 26–49. http://dx.doi.org/10.31098/jgrcs.v1i1.490.
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CPA Baby Boomers, Generation X, Generation Y or Millennials and the latest addition, Generation Z, possess unique characteristics, workplace values and ethics. This study focused on how workplace values and ethical considerations directly and indirectly affect the values of CPAs. The participants are five hundred forty-one (n=541) Baby Boomers, Generation X, Generation Y and Generation Z Filipino professional accountants among four different sectors namely the academe or education, commerce & industry, government and public practice. A partial least square-structural equation modeling (PLS-SEM) including mediation and moderation analysis were used to determine the direct and indirect effects. Using Schwartz motivational values, the study revealed that there is a positive and significant relationship between self-transcendence (benevolence and universalism) and openness to change (self-direction and stimulation) as workplace values to the values of practicing CPAs. There is a negative but significant relationship between workplace values of conservation (tradition and security) and self-enhancement values (power and achievement) with the CPA values. Also, workplace values significantly affect ethical considerations, while ethical considerations (or strict adherence to CPA’s code of ethics) significantly influence the CPA values while in practice. Lastly, the moderation analysis further revealed that workforce generation has moderating effect on the relationship between conservation values and the actual practice values. Ethical considerations have no mediating effect on the significant positive relationship between individual values and values in practice (benevolence and universalism), while workforce generations have moderating effect in the conservation values of CPAs
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Kartini, Tina, and Ghina Mar’atu Sholihati. "ANALYSIS OF PROFESSIONAL ACCOUNTANTS ETHICAL CODE IN INDONESIA FROM AL QURAN PERSPECTIVE." Neraca Keuangan : Jurnal Ilmiah Akuntansi dan Keuangan 15, no. 1 (August 14, 2020): 1. http://dx.doi.org/10.32832/neraca.v15i1.3329.
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The rise of cases of accountants who do not comply with the standards of professional accountants' code of ethics and the need for an Islamic code of ethics which is considered important for Islamic accountants. Islamic accountants must adhere to the Islamic values-based code of ethics which is currently not compiled by the Institute of Indonesia Chartered Accountants(IAI). This study aims to determine the Code of Ethics of Professional Accountants in Indonesia from the Al Qur'an Perspective. This study uses a qualitative method with a descriptive approach. The sample used is a social situation which consists of threeelements: place, actor, and activity. From the results of this study, it can be concluded that there are five professional accountants' codes of ethics, namely: integrity, objectivity, competence and professional prudence, confidentiality, and professional behavior. The five codes of ethics are in line with the code of ethics contained in the Qur'an, which is honest and loves truth, fairness, learning the lawful, trustworthy, and disciplined.
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Korol, S. Y., and O. I. Hnasko. "Ethics of Professional Accountants as a Factor of Influence on the Economic Environment." Business Inform 12, no. 527 (2021): 217–24. http://dx.doi.org/10.32983/2222-4459-2021-12-217-224.
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The article focuses on the ethics of professional accountants, which determines the approaches to the formation and disclosure of information about the activities of business entities, in terms of influencing the Ukrainian economic environment. The purpose of the study is to analyze the possibility of increasing the competitiveness of the Ukrainian economy through compliance with the principles of ethics of professional accountants. In order to achieve this goal, the following tasks are solved: analyzing the content of the basic concept and the relationship between the ethics of professional accountants and the state of the economic environment; researching the cases of unethical behavior and practice of violation of the principles of ethics of professional accountants; defining the measures and means of influencing the formation of ethics of professional accountants in Ukraine in order to prevent cases of using fraudulent schemes and unfair behavior of accountants. It is proposed in defining the concept of «ethics of a professional accountant» to take into account his responsibility to society for the information provided. It is determined that for Ukraine, which has chosen the European vector of development, it is advisable to rely on European values and principles, which are defined by the International Code of Ethics of Professional Accountants. The analysis of fundamental normative documents influencing the formation of ethics of professional accountants is carried out. Fraudulent schemes related to disregard for the principles of ethics are systematized and recommendations for preventive actions are provided. The types of means and measures that contribute to the formation of ethics in professional accountants, increasing their responsibility in order to improve the Ukrainian economy have been identified.
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Nurbaeti, Nurbaeti. "PENGARUH PERILAKU NARSIS DAN SELF-ESTEEM TERHADAP PENGENDALIAN DIRI AKUNTAN DALAM BERINTERAKSI DI MEDIA SOSIAL DENGAN ETIKA PROFESI AKUNTAN SEBAGAI VARIABEL INTERVENING." Jurnal Akuntansi Berkelanjutan Indonesia 2, no. 2 (July 24, 2019): 189. http://dx.doi.org/10.32493/jabi.v2i2.y2019.p189-213.
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This research is conducted to investigate the effect of narcissism and self-esteem toward the accountants’ self control in the interaction in social media with accountant professional ethics as an intervening variabel. The method of the research used is causality-explanatory to analyze as well as to prove that ther is a correlation among two or more variables. The object of this research are 100 people as respondents, they are educators, auditors and accountants in some companies in Tangerang and Jakarta. The technique used in taking samples is purposive sampling. This research used Narcissistic Personality Inventory (NPI-16), Rosenberg Self-Esteem Ten Scales, Accountants professional ethics and accountants self control scale. The method of data analaysis used is Path Analysis. The data that the researcher got has meet the prerequisite to do the test of data quality and classic assumption. The series of data analysis using SPSS version 23 got that narcissism and self-esteem affect the accountants professional ethics simultaneously and significantly, while self-esteem significantly affects the professional ethics of accountants. Narcissism, self-esteem and accountant professional ethics affect simultaneously toward accountants’ self control, narcissism does’nt effect significantly toward accountants’ self control and accountants professional ethics affects significantly toward their self control. The determination coefficient shows 10,3% of accountants’ self control variable affected by their narcissism, self-esteem and their ethics, while the rest 89,7% affected by other factors.
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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.
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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.
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MAKARENKO, Elena N. "The Code of Ethics for Professional Accountants: Modern tendencies and principles." International Accounting 22 (February 12, 2021): 128–41. http://dx.doi.org/10.24891/ia.24.2.128.
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Subject. Choosing the code of ethics for professional accountants' thinking and moral activity appears to become a key to a higher professional status. It is necessary to ensure the commercial comfort as much as possible for professional accountants to demonstrate their knowledge and observe professional principles. Objectives. I carry out a systemic study into advantages that help accountants respect professional principles of ethics. Methods. The study relies upon the modeling of economic cases, analyzes and synthesizes the information with reference to accounting and management. Results. The article discusses the relationship of the thinking and ethical activity of professional accountants as part of their professional activity that makes them observe the code of professional conduct. I add unusual cases of economic threats companies face to the evident relationship of the ethical principles and typical threats that influence the performance of professional accountants. With all the threats and causes combined, professional accountants sometimes have to depart from professional principles of ethics. Having this in mind, I substantiate the possibility of deriving the highest and lowest effects from the moral activity of accountants, which reflects the quality of their thinking activity. To elevate the professional status and reinforce the code of ethics for professional accountants, I prove that the accountant's professional knowledge influences the business image of a respective entity. The article shows that the motivation is important to raise the professional accountants' responsibility as part of their thinking and moral activities. Conclusions and Relevance. Studying the impact of the relationship between the moral and thinking activity of professional accountants on their performance can be useful to set certain relations between accountants and their employers. If the professional accountant takes his/her best efforts to develop the business and social image of the company, observing the professional code of ethics, while the employer manages to motivate the accountants, they will build the effective business management and mitigate economic risks.
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., Murtanto, and Marini . "ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN." Media Riset Akuntansi, Auditing dan Informasi 3, no. 3 (December 3, 2007): 237. http://dx.doi.org/10.25105/mraai.v3i3.1793.
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<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.</p><p class="Style1"><strong><em>Keywords: Business ethics, accountant's professional ethics, perception, accoun-</em></strong><strong><em>tants, students, and gender</em></strong></p>
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Mangiskar, Laila. "Analisis Pengaruh Kecerdasan Emosional, Kecerdasan Spiritual, dan Love of Money Terhadap Persepsi Etis Mahasiswa Akuntansi Mengenai Etika profesi Akuntan (Studi Kasus Pada Universitas Swasta Jurusan Akuntansi Kota Semarang)." MAKSIMUM 9, no. 1 (November 7, 2019): 20. http://dx.doi.org/10.26714/mki.9.1.2019.20-28.
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Abstract____________________________________________________________This research was conducted to determine: (1) the effect of emotional intelligence on the ethical perceptions of accounting students regarding the professional ethics of accountants; (2) The Effect of Spiritual Intelligence on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (3) The Effect of Love of Money on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics; (4) The simultaneous influence of Emotional Intelligence, Spiritual Intelligence and Love of Miney on Accounting Students 'Ethical Perceptions of Accountants' Professional Ethics. The population in this study were accounting students at the University of Semarang, Sultan Agung Islamic University, Stikubank University, Soegijapranata Catholic University and Dian Nuswantoro University. The sample in this study were 95 respondents. The prerequisite test includes normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. The data analysis technique used to test the hypothesis is multiple linear regression analysis. The results showed that partially Emotional Intelligence had a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding the Professional Ethics of Accountants as evidenced by the regression coefficient value showing the direction of the positive relationship of 0.085 and the sig value of 0.000 <0.050; Spiritual Intelligence has a positive and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient which shows the direction of the positive relationship of 0.100 and the sig value of 0.000 <0.050; Love of Money has a negative and significant effect on the Ethical Perceptions of Accounting Students Regarding Accountants' Professional Ethics as evidenced by the regression coefficient value which shows the direction of the negative relationship of -0.030 and the sig value of 0.004 <0.050; Emotional Intelligence, Spiritual Intelligence and Love of Money simultaneously influence the Ethical Perceptions of Accounting Students Regarding Accountant Professional Ethics as evidenced by the value of Fcount is greater than Ftable, namely 14.243> 2.70 and a significance value of 0.000 <0.050.
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Oboh, Collins Sankay, Solabomi Omobola Ajibolade, and Olatunde Julius Otusanya. "Ethical decision-making among professional accountants in Nigeria: the influence of ethical ideology, work sector, and types of professional membership." Journal of Financial Reporting and Accounting 18, no. 2 (May 15, 2020): 389–422. http://dx.doi.org/10.1108/jfra-09-2019-0123.
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Purpose The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques. Findings The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria. Practical implications The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants. Originality/value The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.
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Kannaiah, Desti, and N. S. Kumar. "An Urgent Need for Ethics Education for Accountants." Issues In Social And Environmental Accounting 3, no. 1 (June 30, 2009): 88. http://dx.doi.org/10.22164/isea.v3i1.57.
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Social, political and technological changes have challenged traditional idea of professional practice by accountants. Accounting is both an essential practice and a vital profession in the economically developed world of today (Ronald F.Duska and Brenda Shay Duska,2003). Today, professional accountants cannot exist by technical knowledge alone; they have to posses and apply that within a framework of professional values, ethics and attitudes.(Peter Williams, 2007). Ethics, values and principles serve as benchmarks of the accounting profession. They determine what is right and wrong, appropriate and inappropriate, on a universal basis every time. (Joe Lienandt, 2003). Enron‟s bankruptcy case, in which their auditors and consultants from the accounting firm Arthur Anderson, came under criticism for not apparently carrying out their responsibilities as accountants. The Enron/Arthur Anderson‟s case has raised the ethical question, „what is the appropriate behaviour for accountants?‟ and „what are the accountants <br />supposed to do?‟ This paper attempts to address the following issues: How to teach ethics to those entering the profession; How to ensure that the ethical standards and behaviour of experienced accountants are as fresh and relevant as technical knowledge. <br /><br />
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Gaynor, Gregory B., Diane J. Janvrin, Marshall K. Pittman, Mikhail B. Pevzner, and Lourdes Ferreira White. "Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on IESBA Consultation Paper: Improving the Structure of the Code of Ethics for Professional Accountants." Current Issues in Auditing 9, no. 1 (March 1, 2015): C12—C17. http://dx.doi.org/10.2308/ciia-51099.
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SUMMARY Recently, the International Ethics Standards Board for Accountants (IESBA) solicited public comments on its Consultation Paper, Improving the Structure of the Code of Ethics for Professional Accountants. This commentary summarizes the contributors' views on the various questions asked in the IESBA Consultation Paper. Our comments submitted to IESBA appear below. Data Availability: The invitation to comment (which invited comments through February 4, 2015), with links to the consultation paper, is available at: http://www.ifac.org/publications-resources/improving-structure-code-ethics-professional-accountants/.
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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.
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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.
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West, Andrew. "The ethics of professional accountants: an Aristotelian perspective." Accounting, Auditing & Accountability Journal 30, no. 2 (February 20, 2017): 328–51. http://dx.doi.org/10.1108/aaaj-09-2015-2233.
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Purpose The purpose of this paper is to examine how Aristotle’s ethics can be applied to the ethics of professional accountants (PAs), in relation to the approach adopted by the International Federation of Accountants (IFAC), and to consider the reasons that justify the Aristotelian approach. Design/methodology/approach The paper outlines IFAC’s approach and identifies several weaknesses. Three themes of Aristotle’s Nicomachean Ethics are applied to the work of PAs. Reasons why this perspective is more suitable for PAs are then articulated. Findings Several aspects of Aristotle’s ethics can be fruitfully applied to the ethics of PAs. These include the relationship between function, goals and the good, an awareness of the human goal to achieve eudaimonia, the development of both excellences of character and of intelligence, and the significance of non-rational aspects of morality, including emotions, will, responsibility and choice. Research limitations/implications This perspective provides an alternative conceptualisation of the ethics of PAs. Although it does not provide concrete guidance regarding what the ethical approach to specific situations may be, it presents a useful counterpoint to existing approaches that are largely deontological and utilitarian. Practical implications This paper provides accountants in practice with a more comprehensive and adequate perspective on what it means for a PA to be ethical, and raises several issues related to how ethics is included in the education and training of accountants. Originality/value Investigating the philosophical basis for professional ethics approaches professional codes of ethics in a way that it is not typically considered. The paper also provides a more comprehensive application of Aristotelian ethics than previous work.
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Mala, Andi Sri Kumala Putri P., Iwan Kurniawan, and Amrizal Salida. "Pengaruh Pengalaman Kerja, Komitmen Profesional Terhadap Pengambilan Keputusan Etis Auditor pada Kantor BPK Provinsi Sulawesi Selatan." AKUA: Jurnal Akuntansi dan Keuangan 1, no. 3 (July 29, 2022): 242–50. http://dx.doi.org/10.54259/akua.v1i3.812.
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This study aims to analyze the attitude of an auditor towards decision making in carrying out the profession as a public accountant. issues regarding the ethics of accountants develop as ethics violations occu, both conducted by public accountants, internal accountants and government accountants. Examples of auditor cases, the case that befell Kantor Akuntan Publik (KAP) Mitra Winata and friend Happened in 2007. minister of finance (Menkeu) Sri Wahyuni Indrawati dikarenakan akuntan publik tersebut telah melakukan pelanggaran terhadap Standar Professional Akuntan Publik (KAP) Petrus Indra Winata, because the public accountant has committed a violation of the Professional Standards of Public Accountants (SSAP) Violations committed related to the audit of the financial statements of PT Muzatek Jaya last financial year 31 December 2004. The existence of the above case should provide awareness for the Auditor to apply the Professional Standards of Public Accountants in carrying out the accountant profession. Therefore, the theme of independence, ethics and decision making in the accounting profession also has a very important and deep understanding in maintaining the reputation of the accounting profession. Based on the reasons above this study takes the title "Influence of Work Experience, Professional Commitment to Auditor's Ethical Decision Making"
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Purwanti, Dian, and Resa Nurmala. "Pengaruh Etika Profesi dan Skeptisisme Profesional Auditor terhadap Ketepatan Pemberian Opini oleh Akuntan Publik pada Eksternal Auditor di Kantor Akuntan Publik Wilayah Tangerang Selatan." Jurnal Neraca Peradaban 1, no. 2 (May 1, 2021): 157–64. http://dx.doi.org/10.55182/jnp.v1i2.39.
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This study aims to determine the effect of professional ethics and professional skepticism of auditors on the accuracy of giving opinions by public accountants to external auditors at the South Tangerang Regional Public Accountant Office. The method used is explanatory research with analytical techniques using statistical analysis with regression, correlation, determination testing. and hypothesis testing. The results of this study that professional ethics have a significant effect on the accuracy of giving opinions by public accountants by 48.0%, hypothesis testing is obtained t count > t table or (7,321 > 1,989). Auditor professional skepticism has a significant effect on the accuracy of giving opinions by public accountants by 44.2%, hypothesis testing is obtained t count > t table or (6.781 > 1.989). Professional ethics and professional skepticism of auditors simultaneously have a significant effect on the accuracy of giving opinions by public accountants with the regression equation Y = 7,494 + 0,418X1 + 0,441X2 and the contribution of influence is 62.4%, hypothesis testing is obtained F count > F table or (47.347 > 2,770).
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Abdullah, Ahmad Ghozi, and Sepky Mardian. "Telaah Literatur Kode Etik Auditor: Perspektif Maqashid Syariah Versi Imam Abu Zahrah." AKTSAR: Jurnal Akuntansi Syariah 4, no. 1 (June 29, 2021): 82. http://dx.doi.org/10.21043/aktsar.v4i1.9698.
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This study aims to explore the code of ethics for public accountants that correspond to the Maqashid Shariah Imam Abu Zahrah version and to explain the implementation of the code of ethics of the auditor that has been interpreted in the concept of Maqashid Shariah Imam Abu Zahrah version in practice. The method used in this study is qualitative. Qualitative study is used more emphasis on the study of literature. Study literature by analyzing the code of ethics for public accountants issued by Institut Akuntan Publik Indonesia (IAPI) and The International Ethics Standards Board for Accountants (IESBA), as well as explaining the code of ethics for public accountants based on the perspective of maqashid shariah. The results of this study explain that integrity, objectivity, professional competence, and caring attitude of prudence, confidentiality, professional behavior, and independence have a value of maqashid shariah which includes the elements of self-purification, fairness, and mashlahah.
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Sumarna, Alfonsa Dian. "RESHAPING FUTURE SKILLS OF PROFESSIONAL ACCOUNTANTS." Ultimaccounting : Jurnal Ilmu Akuntansi 12, no. 2 (December 28, 2020): 134–51. http://dx.doi.org/10.31937/akuntansi.v12i2.1516.
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Acceleration change of global economy causes accounting profession require to have knowledges, skills, and abilities that can support company’s sustainability growth and able to compete nationally and internationally. The accounting profession in the future cannot be a solitery skill but must adapt and evolve in line with new emerging technology. In this research, we using descriptive qualitative research, to explore in depth a review of the factors that influence the accounting profession in the future due to the evolution and revolution of information technology. This research explores information using narrative perspective to understand the implications of modern technology, the drivers of change in the accounting profession, and the future needed of accountant’s skills in accounting work area such as audit and assurance; corporate reporting; financial management; strategic planning and performance management; tax; and governance, risk, and ethics. The needed of competence in analytical and communication skills, knowledge of software and big data, holistic knowledge of internal business, local and global trends are important things that need attention for profesional accountants. Technical skills and ethics (TEQ) and behavior take the prominent role to be able to adapt to changing professional needed.
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Keywords: Professional Accountant, Information Technology, Competency, Accounting
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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.
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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
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Kunitake, Walter K., and Clinton E. White. "Ethics for Independent Auditors." Journal of Accounting, Auditing & Finance 1, no. 3 (July 1986): 222–31. http://dx.doi.org/10.1177/0148558x8600100305.
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This article suggests that the AICPA, state societies, state boards, and CPA firms must reemphasize the need for professional conduct as well as the need to exercise self-restraint so that excessive competitive behavior does not reduce the quality of service and erode the accountant's professional image. It also recommends that the kind of professional ethics likely to promote professionalism be taught in auditing courses at universities as a way of instilling durable professional ethics in young accountants.
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Coppage, Richard E. "Dimensions Of Ethics For Management Accountants." Journal of Applied Business Research (JABR) 4, no. 1 (October 27, 2011): 23. http://dx.doi.org/10.19030/jabr.v4i1.6441.
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The current code of ethics, which was adopted in 1983, provides general guidance, however, it does not operationally define what specific behaviors are considered to be ethical or unethical. This study defines the operational dimensions of ethics for professional management accountants. Interviews were held with twenty-five certified management accountants (CMAs) and resulted in an empirical definition of ethics consisting of seven dimensions and 330 specific behaviors. Next, the content of the definition of ethics for management accountants was validated by a mail survey. Finally, this studys resulting definition was compared with the current code of ethics.
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Ahmad, Afzal. "Ethics in accounting: A dire necessity for practicing accountants in Bangladesh." IIUC Studies 18, no. 1 (December 15, 2022): 47–64. http://dx.doi.org/10.3329/iiucs.v18i1.61274.
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The study aims to critically examine the determinants of accounting ethics by practicing accountants as well as professional accountants working in Bangladesh. In addition, the study identifies the major factors affecting the ethical behavior of accountants. Using a 5-point Likert scale, the study collects primary data from a total sample of 110 respondents consisting both academicians and practitioners. The results revealed that there is a significant variation in the opinions regarding ethics between accounting academicians and practitioners. The majorities of the academicians have a high positive attitude toward professional ethics and perceive the afraid of creator, responsibility, accountability, objectivity, integrity, confidentiality and patience as the important determinants of accounting ethics. On the other hand, the practitioners view accountability, responsibility, transparency brotherhood, truthfulness, mutual trust, objectivity and integrity as the crucial determinants of ethics. However, both groups emphasized an ethical code of conduct, individual factors, moral development, personal value, environmental influence, peer influences, life experiences, and situational factors for accounting ethics. The findings of the study provide valuable insights to academicians, accounting practitioners, and policymakers in improving the code of professional ethics in Bangladesh. IIUC Studies Vol.18, December 2021: 47-64
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Shafer, William E., Richard S. Simmons, and Rita W. Y. Yip. "Social responsibility, professional commitment and tax fraud." Accounting, Auditing & Accountability Journal 29, no. 1 (January 18, 2016): 111–34. http://dx.doi.org/10.1108/aaaj-03-2014-1620.
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Purpose – The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and social responsibility, affective/normative professional commitment and ethical judgements/intentions in a case involving client pressure to commit tax fraud. Design/methodology/approach – The study employs a survey of tax practitioners employed by public accounting firms in China. The data are analyzed using linear regression and structural equation modelling. Findings – The stakeholder view, representing both normative and practical support for the importance of corporate ethics and social responsibility, was strongly and positively associated with professional commitment among tax practitioners. The stakeholder view also exhibited a strong negative association with intentions to engage in tax fraud. Tax accountants who possessed higher levels of professional commitment judged tax fraud as more unethical, and such ethical judgements were associated with a lower likelihood of intending to engage in fraud. Originality/value – The associations between: first, professional accountants’ beliefs in the importance of corporate ethics and social responsibility and their level of professional commitment; and second, professional commitment and tax professionals’ ethical judgements have received little attention in the prior literature. The findings of this study suggest that the integrity of public accounting services may be influenced by relatively broad socioeconomic attitudes, and that this effect may operate partially through commitment to professional values.
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Rogošić, Andrijana. "Call for papers for the special issue of Zeszyty Teoretyczne Rachunkowości in 2021 entitled Ethical Issues in Accounting in Prosperity and a Financial Crisis." Zeszyty Teoretyczne Rachunkowości 107, no. 163 (July 9, 2020): 183–86. http://dx.doi.org/10.5604/01.3001.0014.2470.
Full textAbstract:
Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth.
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Kalbers, Lawrence P., and Arthur Gross-Schaefer. "The Role of Ethical Decision-Making Frameworks in Education and Practice for Professional Accountants." Journal of Business Ethics Education 15 (2018): 99–132. http://dx.doi.org/10.5840/jbee2018156.
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In the aftermath of the accounting scandals of the early 2000s, the accounting profession experienced increased legislation and rules regulating ethical behavior of professional accountants and accounting firms. This paper considers ethics education for professional accountants (particularly Certified Public Accountants (CPAs)) and concludes that there is a need for a broader, principles-based approach to continuing professional ethics (CPE) in the United States. This conclusion is supported by the recent trend toward principles-based global ethics standards and a review of the current professional standards and CPE requirements for ethics education for CPAs. We present tools, such as listing core values, creation of a personal mission statement, and the utilization of a comprehensive ethical decision-making framework, that can be incorporated into ethics CPE courses for CPAs, ethics education in academic programs, and ethical decisions in practice. We also present results from a survey about ethical dilemmas distributed to a sample of CPAs taking CPE ethics courses. Consistent with our expectations, we find that for ethical dilemmas in which professional standards more clearly apply and the facts were less ambiguous, the CPAs in the sample responded with higher average levels of ethicality and more agreement than for ethical dilemmas when professional standards were not as applicable and facts were more ambiguous. Finally, the paper demonstrates how a comprehensive ethical decision-making framework may be applied to ethical dilemmas, particularly those that cannot be satisfactorily resolved using a rulesbased approach and makes recommendations for future research.
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Nalukui Simushi and Bupe Getrude Mutono Mwanza. "Factors Influencing Adherence to Ethical Values: A Case Study of Accountants in the Zambian Public Sector." International Journal of Engineering and Management Research 12, no. 4 (August 19, 2022): 43–56. http://dx.doi.org/10.31033/ijemr.12.4.8.
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Financial scandals continue to negatively impact businesses all over the globe with Zambia not being an exception. The financial accounts of businesses are handled by accountants who are members of professional bodies and are governed by a code of ethics put in place to regulate professional conduct. This study aimed to establish the relationship between factors influencing ethical values and the accountants’ adherence to the code of ethics. The study employed a quantitative approach with the use of structured questionnaires on a population sample comprising of finance and accounting staff from the Zambian public sector. To determine the respondents, simple random sampling was used to identify the population of interest. The outcome from the study showed remuneration of accountants, internal controls within organisations and independence of accountants to be among the factors that influence adherence to ethical values. It was found that there is a positive relationship between remuneration of accountants, internal controls, independence of accountants and the accountants’ adherence to ethical values. It is therefore expected that the higher the remuneration of the accountant, the stronger the internal controls, the higher the independence of the accountant, the easier it is for the accountant to adhere to ethical values. This study contributes towards enhancing measures put in place to address the shortcomings attributed to compliance with the code of ethics for public sector accountants. It will also be beneficial to accountants as it will echo the need for accountants to uphold ethical values.
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State, Violeta, Loredana Cristina Tănase, and Raluca-Georgiana Petre. "Study Regarding the Respect of Professional Ethics and Deontology in the Promotion of Accounting Services in Romania." Valahian Journal of Economic Studies 10, no. 1 (July 1, 2019): 89–98. http://dx.doi.org/10.2478/vjes-2019-0009.
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Abstract The change of the current economic environment due to the globalization of the economy and the unhindered circulation of products and services, the removal of national customs barriers, the evolution of information technology and the diversification of marketing techniques have led to a change in the financial and accounting services market. In the context in which the promotion of accounting services is a very complex activity, which involves a large number of decisions that have to be taken in accordance with the ethical and deontological norms imposed by the code of ethics in order not to affect the reputation of the accounting profession, study on how professional accountants promote their services and the extent to which the rules of professional ethics and deontology imposed by the National Code of Ethics for Professional Accountants in Romania are respected. In this respect, we conducted a survey based on a questionnaire, applied to the professional accountants CECCAR members Dâmboviţa branch. The questions were formulated in such a way that the reality regarding the promotion of accounting services in relation to the rules of ethics and deontology of the profession is meaningful through the significance of the answers received.
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Azis, Ilhamda. "Keteladanan Sifat Rasullah Muhammad SAW dalam Etika Profesi Akuntan Publik." E-Jurnal Akuntansi 30, no. 5 (May 25, 2020): 1142. http://dx.doi.org/10.24843/eja.2020.v30.i05.p06.
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The professional ethics of public accountants are formulated in a code of ethics. The highest source in the reference to the preparation of the code of ethics is religion. Rasulullah Muhammad SAW is the messenger of Allah Swt to spread Islam and become a role model for mankind. The study was conducted qualitatively by describing the exemplary nature of Rasulullah Muhammad SAW contained in the public accountant code of ethics compiled by IAPI, AICPA, AAOIFI. The results of the study illustrate that the exemplary nature of Rasulullah Muhammad SAW namely shidiq, amanah, tabligh, fathonah is contained in the code ethics of public accountants prepared by IAPI, AICPA, AAOIFI.
Keywords: Ethics; The Nature of The Rasulullah Muhammad SAW; Public Accountants.
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Chandler, Roy A. "Questions of ethics and etiquette in the Society of Accountants in Edinburgh, 1853–1951." Accounting History 22, no. 2 (December 19, 2016): 179–92. http://dx.doi.org/10.1177/1032373216675912.
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The intangible qualities of honesty and integrity are essential elements of the ethos of the accounting profession. This article reflects on the changing and continuous nature of questions of professional ethics within the Society of Accountants in Edinburgh. Using the Society’s archives, it presents a review of the questions which vexed early leaders of that body. A historical analysis of these issues helps place current concerns about professional conduct into an appropriate temporal perspective and demonstrates the deep-rooted nature of challenges in forming a notion of professional ethics. The article focusses on issues such as members committing criminal acts, problems with delineating the professional space, advertising and the quality of training of apprentice accountants. The article adds to our understanding of the creation of an ethical framework governing the behaviour of professional accountants in one jurisdiction during the first century of the existence of an organised profession. The presentation of individual cases provides a personal touch and adds depth to the analysis.
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Oboh, Collins Sankay, and Eddy Olajide Omolehinwa. "Sociodemographic variables and ethical decision-making: a survey of professional accountants in Nigeria." RAUSP Management Journal 57, no. 2 (March 11, 2022): 131–48. http://dx.doi.org/10.1108/rausp-04-2020-0086.
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Purpose The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests. Findings The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas. Research limitations/implications The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion. Practical implications The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education. Social implications The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education. Originality/value The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.
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Lasiyono, Untung, and Siti Istikhoroh. "The Role of Accounting in Colleges Increase the Credibility of Future Accountants." International Journal of Business and Management 11, no. 1 (December 18, 2015): 164. http://dx.doi.org/10.5539/ijbm.v11n1p164.
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<p>This research aims to improve public confidence in the credibility of accountants. The involvement of professional accountants in some cases financial reporting proved to be detrimental to the public at large and potentially reduce the credibility of accountants. To prevent the recurrence of similar cases in the future, then the preventive efforts should be made early on that in college because of accounting students are candidates for professional accountants in the future. Accounting colleges need to improve the structure of the curriculum by providing more servings to the problem of moral ethics.</p><p>The study was conducted on two groups of respondents, academics (students and professors of accounting), as well as practitioners (public accountants and management accountants) in East Java. Data is primary, obtained through questionnaires, analyzed using a technique independent sample T-test and Regression Analysis.</p>The study concluded that academics perceive the credibility of accountants better than the practitioners. In deciding the accounting policies, academics more moral scenarios taking into account the magnitude of the consequences and social consensus. Meanwhile, practitioners tend to take advantage of the flexibility of financial reporting as a loophole to gain managerial. Understanding of the professional code of ethics is creative accounting practices and good corporate governance principles proven to affect the credibility of the accountant.
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Yanti, Harti Budi, Hasnawati Hasnawati, Dwi Fitri Puspa, and Christina Dwi Astuti. "MORAL COMPETENCE OF INDONESIA PROFESSIONAL AUDITORS." Media Riset Akuntansi, Auditing & Informasi 19, no. 1 (April 29, 2019): 129. http://dx.doi.org/10.25105/mraai.v19i1.4116.
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This study reveals the moral competence of internal auditors and public accountants in Jakarta, Indonesia. The auditor's compliance with his professional code of ethics must be based on high morality. Accountants are professions that work on the basis of public trust. Various pressures faced by auditors. All these pressures must be faced throughout the career as an auditor and require the struggle to satisfy all of these stakeholders and refrain from various temptations with various modes of bribery.The auditor must be able to control and apply his morality to face various temptations and threats in carrying out his duties. A total of 510 auditors in this matter. The results of the study show the moral of public accountants at a high moral level, while internal auditors are at a moderate level.
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Viswanathan, Bharathan, Robinson Joseph, Philip Thomas, and Sambasivan Elumalai. "Analysis of perceptions of auditors/chartered accountants’ on selected Indian accounting standards." International Journal of Basic and Applied Sciences 4, no. 4 (September 1, 2015): 340. http://dx.doi.org/10.14419/ijbas.v4i4.4946.
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<p>Indian accounting standards are not only principle based but also based on users’ perceived ethical notions on professional ethics and compliance with professional code of conduct that are issued by the Institute of Chartered Accountants of India (ICAI).Codes of conduct for accountants give guidelines for proper behavior in the profession. The present study attempts to understand the perceptions of practicing auditors and professional Chartered Accountants (CAs) on the Indian accounting Standards and adherence to the professional code of conduct issued by the ICAI. The study is based on a survey conducted among a sample of qualified CAs. On the basis of the findings, the study concluded that ethical accounting standards are fundamentally necessary for accountants to produce quality financial reports free from material misstatements.</p>
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CHEBAN, TATIANA. "ASSESSMENT OF THREATS TO PROFESSIONAL ETHICS IN THE PRACTICAL ACTIVITY OF ACCOUNTANTS." HERALD OF KHMELNYTSKYI NATIONAL UNIVERSITY 298, no. 5 Part 1 (October 4, 2021): 141–45. http://dx.doi.org/10.31891/2307-5740-2021-298-5(1)-23.
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The article is devoted to the study of issues of identification and determination of the level of threats to the professional ethics of professional accountants. Based on the study of the International Code of Ethics for Professional Accountants (including the International Standards of Independence), a description of the threats to compliance with the fundamental principles of ethics of professional accountants, which are divided into five types: threats to self-interest, self-assessment, protection, personal interests and pressure. We have systematized the circumstances that cause these threats, the diversity of which is related to the following situations: preparation and submission of information; offer to provide or receive incentives; the presence of financial interest of a professional accountant in the organization-employer; pressure from managers, management of the employer organization on non-compliance with applicable law and in the event of a conflict of interest. As a result of our research, we proved the nonlinearity of the relationship between circumstances, threats and ethical principles of professional accountants: one circumstance can create several threats, while one threat can affect compliance with several fundamental principles. For example, requiring management to prepare and provide misleading information poses a threat to self-assessment, pressure, and self-interest. At the same time, these circumstances pose a threat of non-compliance with the fundamental principle of objectivity. According to the Conceptual Basis of the Code, a professional accountant must not just follow specific rules, but identify, evaluate and eliminate threats of violation of fundamental principles of ethics. The study of the sequence of actions of the accountant and detailing the factors that should be taken into account, allowed us to visualize the decision-making procedure of the accountant in identifying threats to his ethical behavior and present it as an algorithm. We have proposed a method of differentiated quantitative assessment of acceptable levels of threats, which allows to take into account the probability of their negative impact on compliance with the principles of ethical behavior and the significance of threats for a professional accountant. The use of the provided proposals in practice will promote a more conscious attitude of accountants to the fundamental principles of ethics, will monitor the circumstances that pose a threat to their ethical behavior and will allow more efficient performance of professional tasks.
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Pavlova, Mariya. "Ethical Problems in Accounting Caused by Digitalization." Socio-Economic Analyses 14, no. 1 (June 30, 2022): 91–103. http://dx.doi.org/10.54664/vosh3994.
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Digitalization changes accounting, the profession, as well as accounting information by setting new trends in their development. Emerging trends are a challenge for professional accountants who may be negatively affected by the many opportunities offered by the modern world and digitalization, and thus deviate from the “right path”. Therefore, the role of accounting ethics is constantly growing. Accountants’ ethics is a key factor that helps build trust with stakeholders. Identifying ethical issues and their timely elimination is a significant contribution of accountants to risk management in the organization.
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Dunn, Paul, and Barbara Sainty. "Professionalism in accounting: a five-factor model of ethical decision-making." Social Responsibility Journal 16, no. 2 (January 11, 2019): 255–69. http://dx.doi.org/10.1108/srj-11-2017-0240.
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Purpose The purpose of this paper is to develop a model of ethical decision-making that applies to accountants and the accounting profession. Design/methodology/approach This model is an integration of five factors that influence ethical decision-making by accountants: professional codes of conduct; philosophical orientation; religious orientation; culturally derived values; and moral maturity. Findings This model is a synthesis of previous identified factors that influence ethical decision-making and incorporates them into a model that is specific to professional accountants. Research limitations/implications The authors develop a set of propositions and explain how this model can be tested and its implications for both the accounting profession and the teaching of business ethics. Originality/value This model presents a new way of viewing ethical decision-making by accountants that is predicated on the importance of professional codes of conduct that influence both behaviour and decision-making. The external certification of professional accountants provides a layer of accountability not previously incorporated into ethical decision-making models.
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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.
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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.
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Cheisviyanny, Charoline, Sany Dwita, and Herlina Helmy. "INFLUENCE OF LOCUS OF CONTROL AND GENDER ON PROFESSIONAL JUDGMENT." Humanities & Social Sciences Reviews 7, no. 4 (September 19, 2019): 477–87. http://dx.doi.org/10.18510/hssr.2019.7464.
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Purpose of this study: This study aims to prove the influence of locus of control (LoC) and gender on professional judgment.
Methodology: The population was professional accountants in Padang, represented by public accountants and accounting lecturers. The sampling technique used was the purposive sampling method. Totally, 69 respondents were selected as a sample in this study. The research data was obtained through questionnaires. Data were analyzed using the independent t-test.
Main Findings: The results of this study are: (1) There is no difference between male accountants and female accountants in giving judgments; (2) The second hypothesis (H2) cannot be concluded, because of the great differences in sizes between both the groups; (3) There is no difference among male accountants with internal and external LoC, and female accountants with internal LoC in giving judgments.
Application/Implication: The results are interesting since all the hypotheses were rejected. These findings implied that LoC and gender do not influence professional judgment because accountants have a code of ethics that guides them in making judgments. It suggests for further researches to add other variables such as culture or religiosity.
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Voss, Grażyna. "Certificate of Ethics in Accounting and Professional Independence of Accountants." European Journal of Economics and Business Studies 9, no. 1 (October 6, 2017): 212. http://dx.doi.org/10.26417/ejes.v9i1.p212-220.
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Ethical standards in accounting constitute an important element in the functioning of economic entities and in presenting reliable financial information used by all stakeholders when taking important decisions. In order to analyse the issue of using accounting ethics, a survey which indicated the determinants of unethical behaviour and the possibilities for improving the situation in terms of their observing and ways of strengthening their independence was conducted. Following the study, a concept of implementing an account books certificate which estimates their accuracy in the legal and ethical aspects was formulated.
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Saha, Shomik, and Sandeep Singh. "Importance of Ethics for Professional Accountants: Ethical Dilemmas and Pressures." SALESIAN JOURNAL OF HUMANITIES & SOCIAL SCIENCES 6, no. 1 (May 1, 2015): 65–73. http://dx.doi.org/10.51818/sjhss.06.2015.65-73.
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Espinosa-Pike, Marcela, and Itsaso Barrainkua-Aroztegi. "A Universal Code of Ethics for Professional Accountants: Religious Restrictions." Procedia - Social and Behavioral Sciences 143 (August 2014): 1126–32. http://dx.doi.org/10.1016/j.sbspro.2014.07.565.
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Manea, Andreia, Claudia Mihaela Răpan, and Viorel-Costin Banța. "Comparison of Professional Accounting Associations’ Inclusion of Ethics in the Practical Experience Requirement." Oblik i finansi, no. 2(96) (2022): 22–32. http://dx.doi.org/10.33146/2307-9878-2022-2(96)-22-32.
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This research is part of a much wider endeavour to determine the best practicesin ethics education and the value of ethics in professional accountants’ lives from the very formation, in their university years to when they are members of professional associations and employees. This particular article focuses on how ethics features in the practical experience requirement (PER) from the professional associations’ Initial Professional Development (IPD). Bodies were selected based on whether they are IFAC members, their size and population of their country of origin. ACCA (Association of Chartered Certirfied Accountants) was selected as a standard given its international coverage and CECCAR (Body of Expert and Licensed Accountants of Romania) was selected because of the authors’ origins or place of study. The exams’ sequence in the route to become a member of a profesional accountancy body was analysed as part of a different article in which a correlation was not found between the size of the association (in the hypothesis that larger associations have more resources to invest in their qualification) and availability of exam-prep materials for the wider public as well as how much ethics is featured in them. Given that for practical experience requirement there were less readily available public materials, the research questions became simpler for PER than in the case of exams hence we attempted an overarching comparison of whether ethics was clearly featured in the PER of chose bodies and also how it was examined or demonstred over the practical experience period. We found that the approach was very consistent across the selected associations with all of them strongly featuring ethics in their PER. Hopefully our efforts will give other researchers, educators of ethics and national bodies themsevles a strong starting point to adapt their curricula and approach on ethics.
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Marini, Marini. "PENGARUH PROFESIONALISME, PENGETAHUAN MENDETEKSI KEKELIRUAN, DAN ETIKA PROFESI TERHADAP PERTIMBANGAN TINGKAT MATERIALITAS AKUNTAN PUBLIK." KEBERLANJUTAN 2, no. 1 (July 1, 2017): 396. http://dx.doi.org/10.32493/keberlanjutan.v2i1.y2017.p396-430.
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Abstract Relevance and reliability are the two primary qualities that make accounting information useful for decision making. Therefore, an audit of financial statement is necessary, especially for a Tbk company. To maintain the trust of clients and users of financial statements, the public accountants should to have sufficient competence, such as professionalism, knowledge to detects errors, professional ethics and judgement of materiality level. Purpose of this study is to provide empirical evidence about affect of professionalism, knowledge to detect errors, and professional ethics to the public accountants judgement of materiality level with partial and simultaneous. Population in the study is a public accountant who worked at a Public Accounting Firm in South Jakarta. Sampling technique using convenience sampling method. Data obtained by questionnaire survey completed by the public accountant with 98 respondents from 9 Public Accounting Firm with primary data types. Design is causal research. The results showed that : 1) Professionalism affect of the judgement of materiality level. 2) Knowledge to detect errors did not affect of the judgement of materiality level. 3) Professional ethics affect of the judgement of materiality level. 4) Professionalism, knowledge to detect errors, and professional ethics affect of the judgement of materiality level. Keyword : Professionalism, Knowledge to detect errors, Professional ethics and Judgment of materiality level.
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Rogošić, Andrijana. "Ethical Issues in Accounting in Prosperity and a Financial Crisis." Zeszyty Teoretyczne Rachunkowości 109, no. 165 (October 29, 2020): 215–18. http://dx.doi.org/10.5604/01.3001.0014.4784.
Full textAbstract:
Current and past economic and financial crises have changed the behaviour of busi-ness leaders, managers, and investors, as well as accounting professionals (financial accountants, bookkeepers, management accountants, auditors). The fear of further financial crises has forced accounting reforms, the revision of auditing standards, and a restructuring of corporate governance systems in many countries to provide a relia-ble framework for companies’ activities and performance. The International Federa-tion of Accountants (IFAC) board founded the International Ethics Standard Board for Accountants (IESBA), which issued the Code of Ethics for Professional Account-ants (IFAC Code) as a set of globally accepted guidelines for ethical conduct. The first version was published in 1990, and it was recommended (but not mandatory) for IFAC members to adopt. Establishing a unified code of ethics was one of the major achievements of IFAC that provided solid guidelines for accounting professionals across the world. Prior research indicates that the IFAC Code has been moderately successful in the attempt to harmonise ethics standards for professional accountants worldwide. As globalisation continues to affect business culture and technology, and, consequently, the focus of business, the accounting profession must keep pace and reassess its role in the world economy, but also in society. This is especially important during economic and financial crises, when the classic entrepreneurial model is not sustainable. Not only can a code of ethics can provide a framework for appropriate employee behaviour and establish a better corporate culture, it can also improve lead-ership, help organisations to comply with government guidelines, and enable organisa-tions to be more socially responsible. Many ethical issues could be explored in the con-text of Corporate Social Responsibility (CSR), not only in times of crisis. The high-profile ethical failures of professional accountants in recent decades taught us the importance of ethics education. A professional accountant’s responsibility is not exclusively to satisfy the needs of an individual client or employing organization. All accountants should act in the public interest by complying with fundamental ethical principles (integrity, objectivity, professional competence and due care, confidentiality, and professional behaviour) since these principles establish the standard of expected behaviour. Therefore, accounting ethics should be promoted much more in education and in practice. Accounting and business educators have a special responsibility to ex-amine and teach ethics in the broader context of globalisation. Regulations and volun-tary standards aim at minimizing fraud and manipulation of business information, but ethical behaviour is the key to achieving an honest business environment and sustaina-ble growth. The articles submitted for the special edition will be aimed at clarifying knowledge about ethics from the perspective of the accounting profession. Suggested topics Taking the above into consideration, it is of great importance to obtain answers to the following questions: 1. What are the cross-cultural influences of accounting-related ethical dilemmas? 2. How can accounting ethics affect capital markets? 3. What are the practical barriers for accountants that make ethical behaviour in times of crisis more difficult? 4. What affects the adoption and implementation of the IFAC Code? 5. What is the role of auditors in promoting a higher level of ethical behaviour? 6. Why is accounting education so important in the development of ethics awareness in business and accounting practice? 7. What are the approaches in accounting ethics education? 8. What can be done to improve the quality of accounting ethics education? 9. What measures should be used to enhance accounting ethics? 10. How do accountants deal with the situations and circumstances that might create threats to their compliance with the fundamental principles and can their behaviour be compromised? 11. Which are the safeguards that accountants apply as a way of addressing the threats? 12. What is the role of the codes of ethics for management accountants developed by IMA and CIMA in resolving ethical dilemmas in the area of management accounting? Articles (ca. 40,000 characters) may present the results of research conducted using different methods, e.g., theoretical approaches or empirical approaches (surveys, case studies). We want to underline that the articles should pertain to the theme of the special issue of ZTR and should not have been published earlier in hard copy nor electronic version, whether in magazines, books, or conference materials. The deadline for submitting papers is 31st March 2021. The deadline for the publication of ZTR is 31st October 2021. Each manuscript should be prepared in accordance with the guidance given in the sec-tion “Instructions for authors” of our website: http://ztr.skwp.pl/resources/html/cms/FORAUTHORS. Articles should be submitted through the online ICI Publishers Panel: http://ztr.skwp.pl/resources/html/cms/DEPOSITSMANUSCRIPT When submitting an article, please enter that your article is for Special Issue 2021 with Guest Editor in the additional comment in the Publishers Panel Index Copernicus system. Coordinator of the Special Issue of ZTR with Guest Editor: dr hab. Halina Waniak- -Michalak (ztr@skwp.pl)
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Gist, Willie E., Urton L. Anderson, Diane J. Janvrin, and Marshall K. Pitman. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on the IESBA ED Release (August 14, 2014), Proposed Changes to Certain Provisions of the Code Addressing the Long Association of Personnel with an Audit or Assurance Client." Current Issues in Auditing 9, no. 1 (March 1, 2015): C18—C22. http://dx.doi.org/10.2308/ciia-51101.
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SUMMARY On August 14, 2014 the International Ethics Standard Board for Accountants (IESBA) requested public comments to its Exposure Draft (ED) (IFAC 2014a) on proposed changes to the 2014 Code of Ethics for Professional Accountants (IFAC 2014b). The proposal aims to enhance the independence provisions of the Code to respond to threats that may be created by using the same audit firm personnel for audit or assurance engagements over an extended period of time. Among other things, the amendments would require (1) strengthened general provisions for all audits threatened by a long association of firm personnel, and (2) an increase in the mandatory “cooling-off” period, from two to five years, for the engagement partner on the audit of a public interest entity. The comment period ended November 12, 2014. This commentary summarizes the contributors' views on selected proposals in the ED. Data Availability: The Exposure Draft and related request for specific comments are available at: http://www.ethicsboard.org. Paragraph referencing in the ED is extracted from the Code, set out in the 2014 Handbook of the Code of Ethics for Professional Accountants, available at: https://www.ifac.org/ethics/iesba-code/.
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Todorović, Zoran. "Application of Ethics in the Accounting Profession with an Overview of the Banking Sector." Journal of Central Banking Theory and Practice 7, no. 3 (September 1, 2018): 139–58. http://dx.doi.org/10.2478/jcbtp-2018-0027.
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Abstract This paper aims to investigate the readiness of the accounting community in Montenegro to implement the Code of Ethics for Professional Accountants. Also, the aim of this paper is to present the existing situation in the accounting profession in Montenegro, especially when it comes to the regulatory environment, in terms of whether it represents an incentive or limitation for the application of the latest ethical standards in the accounting profession. In modern business conditions, the relationship between ethics and business becomes the subject of research by numerous experts. The accounting profession took on itself the great responsibility to provide financial information to the public through professional accountants. Professional accountants are daily influenced by the challenges of the accounting profession. In the accounting profession, ethical problems involve two difficulties that are interconnected. One relates to the question of the nature of the accounting information in terms of whether it is a private or public good, and the other arises from asymmetrically distributed accounting data between those who benefit from the company’s business.
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Zaleha, Putri Amelia, and Novita Novita. "DAMPAK TEKNOLOGI INFORMASI, ETIKA PROFESI TERHADAP KINERJA AUDITOR." JURNAL AKUNTANSI DAN AUDITING 17, no. 1 (May 5, 2021): 90–114. http://dx.doi.org/10.14710/jaa.17.1.90-114.
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This research ains to make analyze about impact to information technology and professional ethics of public accountants for auditor performance. The result expected to provide benefits in the audit process of financial statements that they can to improve the auditor performance in public accounting firms in DKI Jakarta area. Respondent used in this study are auditors who work in public accounting firms in DKI Jakarta area. Data collection methods used was questionnaire. The analytical method used in this research is descriptive analysis. The verification analysis is used to test the outer model, inner model and hypothesis testing with SmartPLS 3th version. Result of this research reveals that of the two variables; information technology and professional ethics of public accountants that have significant positive effect on auditor performance. The result of this analysis show from original sample value of information technology of 0.225 and professional ethics of 0.691. I t means that information technology and professional ethics have a significant effect on auditor performance. Meanwhile, the t-statistics value of information technology is 3.517 and professional ethics is 10.289. It means that information technology and professional ethics have a significant effect on auditor performance. The result illustrate that auditors feel benefits when implementing information technology consisting of artificial intelligence with use of being able to help analyze big data quickly, reduce errors. Then, cloud computing with the use of large storage scalability and can adapt to the needs and flexibility of data usage. Then there is professional ethics in supporting and improving the performance of auditors with the basic principles formulated by IAPI.
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Sonnerfeldt, Amanda, and Anne Loft. "The changing face of ethics – Developing a Code of Ethics for Professional Accountants from 1977 to 2006." Accounting History 23, no. 4 (January 29, 2018): 521–40. http://dx.doi.org/10.1177/1032373217751219.
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This article aims to contextualise the development of the Code of Ethics for Professional Accountants by the International Federation of Accountants (IFAC) between 1977 and 2006. Drawing on transnational regulation literature, an extensive review of archival documents was conducted. The analysis unfolds the development of the Code in an increasingly complex regulatory environment, revealing the dynamic forces and sequence of events that influenced its nature and contents over three distinctive periods. This study reveals that the shifts in IFAC’s priorities in pursuit of its global aspirations created mechanisms that allowed transnational accounting firms and international regulators to influence the priorities of the Ethics Committee. The Committee’s efforts to legitimise and secure endorsement of the Code were constrained by its initial work programme to develop a model code through minimum harmonisation. Later, the Committee redirected its focus towards meeting the needs of the international regulators by adding more rule-based guidance within the principle-based Code and heavily prioritising independence.
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Ramljak, Branka, Andrijana Rogošić, and Ivana Perica. "Etično ponašanje profesionalnih računovođa." Oeconomica Jadertina 6, no. 2 (November 12, 2017): 39. http://dx.doi.org/10.15291/oec.1342.
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Today accounting is an essential system in the developed world since the existing economic system simply cannot function without it. A distinctive feature of the accounting profession is the accepting of responsibility towards the users of accounting information. Every professional accountant, besides being qualified, must have a high degree of professional integrity. Since professional accountants face complex challenges in the business and the professional environment there is an increased stress placed on the ethical behavior of accountants. Ethics and professionalism in accounting are necessary for the accountants as well as for those who use their information. The objectives of this study is to determine whether there is a difference in the level of education of professional accountants according to their sex, are there differences between the sexes when it comes to professionalism and whether the length of service affects their integrity and professionalism. An online survey was conducted in June 2016 and it was sent to 196 e-mail addresses of accountants in Croatia. The results are based on the received feedback from 55 accounting professionals. The obtained results indicate that there is a difference between the sexes due to the level of education. The results also indicate that there is no difference between male and female accountants in relation to their professionalism, and also confirm the influence of experience on the integrity and professionalism of accountants as well as on their ethical behavior.
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Bebi, Loreta, and Teuta Xhindi. "The Impact of Organizational Factors in Ethical Decision Making of Albanian Accountants." European Journal of Multidisciplinary Studies 6, no. 2 (June 10, 2017): 95. http://dx.doi.org/10.26417/ejms.v6i2.p95-101.
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The role of professional accountant is increasing in developed countries, part of which is also Albania. According to recent studies, accountants’ ethics behaviour is not appropriate even though it is one of the most essential attributes that an accountant should possess in order to fulfil its mission. Various scholars admitted that during the process of decision making, accountants are influenced by individual and organizational factors. This paper aims to analyse the impact of organizational factors in ethical decision making of Albanian accountants. The article is based on primary data using a questionnaire and generating 230 respondent accountants that work in Albania. After data analysing we conclude that the code of ethics (the companies ethical climate and the type of industry where the accountant works) influences the decision making process. Meanwhile, the size of company is not an influential factor.