profession, society, accountancy, and ethics
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Profession, Society, Accountancy, and ETHICS. Etika itu apa?. Kode Etik. Apakah nilai bisa berubah. Kode etik adalah aturan yang diturunkan dari NILAI... Nilai apa itu?. Questions:. When can we claim that we are professionals? How is professional accountancy body developed? - PowerPoint PPT PresentationTRANSCRIPT
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PROFESSION, SOCIETY,
ACCOUNTANCY, AND ETHICS
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ETIKA ITU APA?
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NilaiPanduanAturanKode
Etik
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APAKAH NILAI BISA BERUBAH Kode etik adalah aturan yang
diturunkan dari NILAI... Nilai apa itu?
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QUESTIONS: When can we claim that we are
professionals? How is professional accountancy body
developed? What is the implication if the society
becomes more professionalized?
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ACCOUNTING IS A PROFESSION BECAUSE...Scoring in a society
Religion Law Medici
ne
How important is the profession for society?
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ACCOUNTING IS A PROFESSION BECAUSE... Continuing development
Training
Occupation
Training
Iicense
Training
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ACCOUNTING IS A PROFESSION BECAUSE... Serves the society
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ACCOUNTING IS A PROFESSION BECAUSE... Skill based on theoretical knowledge Professional association Extensive period of education Testing of competence Institutionalized training Licensed practitioners Work autonomy Code of professional ethics Legitimacy etc
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ROLE OF ACCOUNTANTS CAN BE VIEWED FROM...
FunctionalismAccountants are necessary for the
society, they protect society
InteractionismAccountants are
symbols of respectable and
valued social identity
CriticismAccountants are
powerful because they are connected to great
power in society. Accountants are
prooting capitalims
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DECLINE OF PROFESSION... “Accountancy seems to have been
rising, while school teaching and the church have declined...” (Perks 1993:20)
“Who will use accountants if a simple computer system will produce more reliable tax computation or other aaccounting information?” (Perks 1993:21)
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Apakah prinsip-prinsip ini ada yang lebih utama? Tanggung jawab profesi lebih utama daripada kepentingan publik, dst?
Apakah memungkinkan “obyektivitas” diraih? Apakah ada realita yang “obyektif”?
Apakah subyektivitas “dosa”?
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Kasus ENRON dan Andersen– tidak etis karena apa? Karena tidak sesuai dengan kode etik?