Ethical Behavior Of Accountants Research Articles

Students’ perceptions of the accounting department on the factors affecting accountants’ ethical behavior

This study was conducted to examine and analyze the influence of academic self-efficacy, fraud diamond, knowledge level, Machiavellian, and love of money on accountants' ethical behavior. Research respondents were students of the Accounting Department University of Lambung Mangkurat Banjarmasin; Sekolah Tinggi Ilmu Ekonomi Indonesia Banjarmasin (STIEI) Banjarmasin; National College of Economics (STIENAS) Banjarmasin; and Pancasetia College of Economics (STIEPAN) Banjarmasin. The data were processed using multiple linear regression analysis with classical assumption test. The results of the research prove that academic self-efficacy and level of knowledge have a significant negative effect on the ethical behavior of accountants. Meanwhile, fraud diamond and machiavellian have an insignificant positive effect on the ethical behavior of accountants, and love of money has a significant positive effect on the ethical behavior of accountants.

An Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting

The collapse of large corporations such as Enron and WorldCom caused much concern about the ethical behavior of accountants among users of accounting service. Ethical behavior in accounting is one of the distinguishing features of accountants, which enable them to make the best decisions for stakeholders. Professional ethics learning plays a major role in the development of ethical behavior. Also, TOPSIS method is a well-known methodology that is applied in a various decision making problems. On the other hand, in order to determine the importance of criteria, the Entropy method is known as a powerful tools. Therefore, the purpose of this study was to investigate the effect of ethics teaching methods on the development of ethical behavior in accounting. This is done by means of an integrated Entropy/TOPSIS based Model for Financial prioritization of professional ethics teaching methods in accounting. The findings of the study showed that the variables of ethics education, style of teaching ethics and ethics textbook content respectively had a 1, 24 and 55 percent impact on the development of ethical behavior in accounting. The results of this study indicate that an ethical training program in accounting is needed to provide accountants with guidance on ethical issues and the importance of ethical standards.

Pengaruh Idealisme, Kecerdasan Emosional dan Etika pada Persepsi Etis Mahasiswa Profesi Akuntansi dengan Kepercayaan Diri

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

Професійні цінності та етика як фактор підвищення довіри до професії бухгалтера

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.

Persepsi Etis Mahasiswa Akuntansi Atas Perilaku Tidak Etis Akuntan

The research objective was to determine the effect of knowledge of ethics, idealism, relativism and gender on accounting students 'ethical perceptions of accountants' unethical behavior. This research was conducted at the Faculty of Economics and Business, Udayana University. The number of samples used amounted to 94 accounting students with multiple linear regression analysis techniques. Based on the results of the study it was found that knowledge of ethics and idealism negatively affected accounting students' ethical perceptions of accountant's unethical behavior. This shows that the higher the knowledge of ethics and idealism that students have, the more they disagree with the ethical behavior of accountants. Relativism has a positive effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that the higher the relativism that students have, the more they agree with the ethical behavior of accountants. Gender has a negative but not significant effect on accounting students 'ethical perceptions of accountants' unethical behavior. This shows that men and women give an attitude of disagreement with accountants' unethical behavior.
 Keywords: Ethical knowledge, idealism, relativism, gender, ethical perceptions, accounting students, unethical behaviour

The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants

The Investigation on Effect of Negative News Frequency on decreasing in Ethical Behavior of Accountants

Etično ponašanje profesionalnih računovođa

Računovodstvo je danas vitalni sustav u gospodarski razvijenom svijetu jer postojeći ekonomski sustav jednostavno ne može funkcionirati bez njega. Prepoznatljiva osobina računovodstvene profesije je prihvaćenje odgovornosti prema korisnicima računovodstvenih informacija. Svaki profesionalni računovođa osim što mora biti kvalificiran mora posjedovati visok stupanj profesionalnog integriteta. Budući da se profesionalni računovođe suočavaju sa složenim izazovima u poslovnom i profesionalnom okruženju današnjice, sve više rastu pritisci za etičnim ponašanjem računovođe. Etika i profesionalizam u računovodstvu nužni su i za računovođe i sve one koji se koriste njihovim informacijama. Ciljevi istraživanja ovoga rada su utvrditi postoji li razlika u stupnju obrazovanja profesionalnih računovođa s obzirom na spol, ima li razlike između spolova kad je u pitanju profesionalizam računovođa i utječe li duljina radnog staža na integritet i profesionalizam računovođa. Istraživanje je provedeno u lipnju 2016. godine putem online ankete koja je poslana na 196 elektroničkih adresa računovodstvenih djelatnika u Hrvatskoj. Dobiveni rezultati temelje se na povratnim informacijama od 55 računovodstvenih djelatnika i upućuju na razliku između spolova s obzirom na stupanj obrazovanja, na nepostojanje razlike između računovođa muškog i ženskog roda s obzirom na profesionalizam te na utjecaj radnog iskustva na integritet i profesionalizam računovođa i etično ponašanje.

PERBEDAAN PERSEPSI AKUNTAN PUBLIK, AKUNTAN PENDIDIK, DAN MAHASISWA AKUNTANSI TERHADAP KODE ETIK IKATAN AKUNTAN INDONESIA

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

Perceptions of Accountants’ Ethics: Evidence from Their Portrayal in Cinema

This article examines popular representations of accountants’ ethics by studying their depiction in cinema. As a medium that both reflects and shapes public opinion, films provide a useful resource for exploring the portrayal of the profession’s ethics. We employ a values theoretical framework to analyze 110 movie accountants on their basic ethical character, ethical behavior, and values. We use factor analysis to reduce 22 personal characteristics to five factors encompassing two terminal and three instrumental value sets, which we relate to ethical behavior. Findings indicate that in popular cinema, the ethical behavior of accountants is positively associated with intrinsic terminal values, but negatively related to competency (instrumental) values.