A Survey of Ethical Behavior in the Accounting Profession

1971 ◽  
Vol 9 (2) ◽  
pp. 287 ◽  
Author(s):  
Stephen E. Loeb
Keyword(s):  
Ethical Behavior ◽  
Accounting Profession

scholarly journals LOCUS OF CONTROL, INDIVIDUAL CHARACTERISTICS, AND UNDERSTANDING OF ACCOUNTANT ETHICS AND ETHICAL ACCOUNTANT BEHAVIOR

2020 ◽  
Vol 10 (1) ◽  
Author(s):  
Ika Puspita Kristianti ◽  
Deranika Ratna Kristiana
Keyword(s):  
Locus Of Control ◽  
Moral Reasoning ◽  
Ethical Behavior ◽  
Educational Background ◽  
Demographic Characteristics ◽  
Control Individual ◽  
Survey Method ◽  
Development Theory ◽  
Financial Industry ◽  
Accounting Profession

Ethical behavior is crucial in every profession, included accounting profession. The important role of the accountant in keeping stakeholders wealthy makes the accountant has to stick into high standards of ethics. The aim of this study was to analyze the difference level of moral reasoning ability in the accounting profession, measure individual ethical behavior using experimental approaches of hypothetical  situation, and empirically test the influence of locus of control, individual demographical characteristics (gender, age, educational background, work responsibility, and work tenure), and the accountant’s understanding code of ethics into the accountant’s ethical behavior measured by moral reasoning proxy.This study use the basic theoretical framework of Kohlberg’s Moral Development Theory in explaining and predicting the relationship of individual ethical behavior with its demographic characteristics. This study also tries to develop Conroy, Emerson & Pons (2009) study which analyze the relation of position level at work with individual ethical behavior, and added some variables: locus of control which referred to Rotter’s, and variable understanding of accountant’s ethical code.This study is a quantitative study using a survey method to find the effect of independent variables, partial and simultaneously to ethical behavior. We analyze sample responses to 96 respondents who works as an accountant in financial industry include banks and non-banks and the result shows that locus of control and accountant’s understanding of ethical code relates positively and significantly to accountant’s ethical behavior, while demographic characteristics are not a significant predictor of ethical behavior among accountant profession.   

scholarly journals The Renege Case

2008 ◽  
Vol 4 (12) ◽  
pp. 55-62
Author(s):  
Tom Brady ◽  
Ron Burrows ◽  
Mike Geary
Keyword(s):  
Ethical Behavior ◽  
Accounting Profession ◽  
Accreditation Standards ◽  
Ethical Decisions

Schools of Business, Accounting Programs, the AACSB accreditation standards, the accounting profession and society demand that we require ethical behavior and actions from our students, faculty and administration. Therefore, accounting departments desire to integrate into their programs a serious attempt to help students develop the skills and judgment with which to analyze situations and make ethical decisions.

scholarly journals Do As We Say, Not As We Do: Teaching Ethics In The Modern College Classroom

2010 ◽  
Vol 3 (12) ◽  
pp. 95-104
Author(s):  
Thomas T. Amlie
Keyword(s):  
United States ◽  
Ethical Behavior ◽  
Media Coverage ◽  
Standard Setting ◽  
The United States ◽  
Securities And Exchange Commission ◽  
Financial Disclosure ◽  
College Level ◽  
Accounting Profession ◽  
Ethical Education

In the past decade, there has been an increasing level of distress over the perceived lack of ethics exhibited by members of the accounting profession.  This distress has resulted in a call for a greater emphasis on ethics coverage as part of a college-level accounting education.  However, one could argue that the various organizations that are leading these calls, and the academic institutions which are charged with implementing this enhanced ethical education, often suffer from ethical failings of their own.  The purpose of this paper is to examine the degree to which these organizations “practice what they preach.”  Recent history is rife with examples of ethical shortcomings on the part of accounting professionals; Enron, Worldcom, and Tyco come to mind as examples which have received extensive media coverage.  The resultant public concern over ethics in accounting has led several governmental and professional bodies to mandate or promote codes of ethical conduct.  The Congress of the United States, the Securities and Exchange Commission, the American Institute of Certified Public Accountants, and other bodies have all made public pronouncements which explicitly insist upon the importance of ethical behavior.  Similarly, many education-related organizations (i.e., universities and accrediting bodies) have taken the position that education in ethics is an essential part of any college-level education.  Finally, although the Financial Accounting Standards Board (FASB), which formulates generally accepted accounting practices for commercial firms in the United States, has not made an explicit statement regarding the importance of ethics, the standards which they promulgate are the measure of what is and is not adequate financial disclosure.  Since a failure to follow generally accepted accounting principles is usually thought of as misleading and hence, an ethical violation, it could be argued that the FASB is, in fact, charged with “codifying” ethical behavior as far as financial disclosure is concerned.  All of the organizations mentioned above can be criticized, to some extent, for ethical failings of their own.  Political bodies, such as the Congress and the Securities and Exchange Commission, can often be accused of bowing to special interests and entities which enforce codes of ethics (whether the AICPA in accounting or the American Bar Association in the legal profession or the AMA in the medical profession) are often justly accused of turning a blind eye to all but the most egregious behavior of their members.  The FASB, while ostensibly independent, is also subject to pressures in its standard setting process.  Finally, the educational establishment has exhibited ethical shortcomings of its own.  These problems run from well-publicized institution-wide problems in discrimination and college athletics down to the individual class and faculty member who engages in less-than-ethical behaviors.  The paper will examine the recent ethical failings in business and the resultant calls for greater ethical behavior on the part of the accounting profession.  A brief summary of some of the literature related to ethical education and development will then be presented.  After this, the behaviors of the various regulatory, standard setting and educational institutions will be examined to determine the extent to which their individual behaviors coincide with their stated positions on ethical behavior and the degree to which these behaviors match the standards that we are encouraged to teach to our students.

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

2020 ◽  
Vol 30 (8) ◽  
pp. 2138
Author(s):  
Ayu Listya Adriani Sidartha ◽  
I Ketut Sujana
Keyword(s):  
Emotional Intelligence ◽  
Ethical Behavior ◽  
Professional Education ◽  
Total Sample ◽  
Ethical Perception ◽  
Ethical Perceptions ◽  
Education Students ◽  
Accounting Profession ◽  
Self Confidence ◽  
Analysis Technique

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.

scholarly journals FAKTOR-FAKTOR YANG MEMPENGARUHI PERILAKU ETIS PROFESI AKUNTAN PENDIDIK (STUDI EMPIRIS PADA PERGURUAN TINGGI DI PROVINSI LAMPUNG)

2014 ◽  
Vol 10 (2) ◽  
Author(s):  
Nedi Hendri ◽  
Suyanto Suyanto
Keyword(s):  
Locus Of Control ◽  
Moral Reasoning ◽  
Moral Judgment ◽  
Ethical Behavior ◽  
Quantitative Research ◽  
Moral Behavior ◽  
Professional Experience ◽  
Comprehensive Model ◽  
Accounting Profession ◽  
Ethical Attitude

The aim of this study was to determine the various factors that influence ethical behavior accounting profession educators in Lampung Province. Analysis of the data of this study are included in the quantitative research and aimed to test the hypothesis. Structural analysis of studies using Equetion Modeling (SEM) in order to obtain a comprehensive model of research results, both direct effect and indirect effect. The results showed that moral reasoning does not significantly affect the ethical behavior accountant educator. The findings of this study are not consistent with existing theory and do not support someof the results of previous studies which claim that moral reasoning would easily make a moral judgment and moral behavior. The influence of moral reasoning on the ethical behavior of the accounting profession educators tend to be straightforward. The findings of this study are consistent with existing theory and supports some of the results of previous studies which state that will facilitate one's professional experience make moral judgment and moral behavior. Ethical attitude will automatically bring ethical behavior as well. The influence of professional experience to the ethical behavior of the accounting profession educators tend to be direct or through locus of control. Keywords:Moral thinking, professional experience, locus of control and ethical behavior.

Ethical Behavior and Assuring the Quality of Provided Services – the Case of Accounting Firms

2017 ◽  
Vol 8 (1) ◽  
pp. 23-30
Author(s):  
Violeta State
Keyword(s):  
Ethical Behavior ◽  
Ethical Principles ◽  
Accounting Profession ◽  
Timely Manner ◽  
Accounting Firms

Abstract I started writing this paper from the premise that compliance with ethics and deontology in the accounting profession decisively contributes to assuring the quality of accounting services provided by professional accountants. For this purpose, we conducted a conjuncture survey, whose subjects, accounting firms, were asked about: their offering of accounting services, their compliance with fundamental ethical principles of the accounting profession, their compliance with deontological norms in promoting accounting services and issues related to the promotion of provided services. Based on the feedback received, we concluded that, basically, ethics and quality must represent the professional accountant, they must be their defining characteristics, but at the same time, in order to excel through their services, it is also necessary that customers, economic entities, show interest and receptivity, and provide the required documents and information in a timely manner and of appropriate quality.

scholarly journals Pengaruh Pengaruh Gender, Religiositas, dan Kecerdasan Intelektual Mahasiswa terhadap Perlilaku Etis Akuntan Masa Depan

Eksos ◽  
2020 ◽  
Vol 16 (2) ◽  
pp. 161-175
Author(s):  
Arianto Arianto ◽  
Rahman Sastrawan ◽  
Nia Pratiwi
Keyword(s):  
Ethical Behavior ◽  
Research Methodology ◽  
Professional Ethics ◽  
Likert Scale ◽  
Accounting Students ◽  
Accounting Profession ◽  
Teaching Materials ◽  
Ethical Attitude ◽  
The Future ◽  
Ethics Courses

Abstract   This research aims to analyze the influence of gender, religiosity, and intellectual intelligence on ethical behavior in the future. These influences will be able to cause the progress of an accounting profession whether to be good or even vice versa to be bad. The research methodology used in this study is a method with a level of clarity (explanatory) and the type of research is quantitative by conducting surveys and distributing questionnaires to respondents namely accounting students as future accountants. After the respondent fills in the questionnaire, the data will be processed presented in the form of a Likert scale. The results of this study indicate that future accountants can be trusted if they have a good ethical attitude. This research is useful to serve as a presentation of teaching materials for business and professional ethics courses.  

scholarly journals Mengungkap Arti Perilaku Etis Menurut Fresh Graduate Akuntansi

2020 ◽  
Vol 5 (2) ◽  
pp. 127-136
Author(s):  
Khoirin Azaro ◽  
Kurnia Ekasari ◽  
Kartika Dewi Sri Susilowati
Keyword(s):  
Ethical Behavior ◽  
Unethical Behavior ◽  
Ethics Education ◽  
Qualitative Approach ◽  
Accounting Ethics ◽  
Ethical Awareness ◽  
Accounting Profession ◽  
Field Of Study ◽  
Business Context

This is the field of study that deals with accounting ethics. This turns out to be even more problematic because the emergence of cases involving the accounting profession within a few years has disfigured the credibility of the accounting profession. Every ethical or unethical behavior carried out by accountants depends on each individual. One of the simplest ways of tackling this problem is the presence of education about ethical awareness of accounting skills, especially in a business context that requires relevant reporting. The overall goal of this work was to find out how the meaning of ethical behavior according to accounting fresh graduates. This study uses qualitative approach through interpretative. For this study, we analyzed the data collected from interview. There were 4 participants in this research. From the results, it is clear that ethics in concept and practice is not much different and ethics is something that must appear in every aspect of life. Ethics must be present in individuals and ethics becomes important in the work as a basis for take an action. This conclusion follows from the fact that ethics education influences the accounting practices of fresh graduate accounting.

scholarly journals Does A Tone At The Top That Fosters Ethical Decisions Impact Financial Reporting Decisions: An Experimental Analysis

2011 ◽  
Vol 2 (8) ◽  
Author(s):  
Jill M. D'Aquila ◽  
David F. Bean
Keyword(s):  
Financial Reporting ◽  
Internal Control ◽  
Ethical Behavior ◽  
Experimental Analysis ◽  
Ethical Dilemmas ◽  
Accounting Profession ◽  
Ethical Decisions ◽  
Tone At The Top ◽  
Reporting Decisions ◽  
Neutral Tone

The accounting profession believes the reliability of financial reporting is affected by an organizations internal control, the foundation of which relates to the tone at the top of an organization. Despite attempts by organizations to create ethical environments, financial accountants are sometimes confronted with ethical dilemmas that may affect financial reporting decisions.An experiment that consisted of six different financial reporting scenarios was used to examine the influence of the tone at the top on financial reporting decisions. Subjects were assigned to three different organizational categories in terms of tone at the top a tone that fosters ethical behavior, a tone that does not foster ethical behavior, and a neutral tone. The results support the position that tone at the top does relate to financial reporting decisions.

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