Accounting Students and Ethical Awareness
Beberapa kali saya mengajar matakuliah Etika Bisnis dan Profesi Akuntan untuk mahasiswa jurusan akuntansi. Dari situ saya adakan riset kecil-kecilan mengenai dampaknya terhadap ethical awareness para mahasiswa sebelum dan sesudah mengikuti kuliah ini. Tahun 2005 saat ada acara SEAAIR di Bali saya sempat mempresentasikan paper saya ini yang kira-kira dapat berdapak tentang manfaat pendidikan etika di Jurusan Akuntansi. Berikut ini adalah abstrak paper saya (Full-paper nya dapat anda download di akhir tulisan ini)
Ethical orientation is dealt with self concept and personal behavior which are related to the individuals themselves. Furthermore, it is stated that every individuals’ ethical orientation is firstly determined by the individuals’ need which is interactively related to their personal experience and individual value system. From this, they will determine their expectation or the goal of their behavior, in which, finally they use it for making ethical decision. Thus, ethics education is important in higher education to give the ethics orientation to, especially, the students of accounting. In addition, a professional accountant or an auditor is public domain which is highly appreciated so that independency must also be considered the first priority. However, there is a dilemma due to the fact that, on one hand, auditors are paid by their clients, and on the other hand, they must be independent. This research attempts to reveal whether there is relationship between ethical orientation and ethical decision making by the students of accounting. It also attempts to find out whether there is difference between the students’ ethical orientation before and after taking the subject of professional ethics during one semester. This research uses the model of ethical orientation by Forsyth (1992), and the model of ethical decision making scenario by Simms (1999), with 50 respondents of accounting students at our college. Some recommendations and implications are also discussed in this research.
Tulisan lengkapnya dapat anda download di sini
Posted by Sasongko Budi, Category:Riset, Keywords:Etika, Mahasiswa, Riset Akuntansi, Date:07.01.07 / 9pm
Let others argue over small things, but not you.
Let others cry over small hurts, but not you.
Let others leave their future in someone else's hands, but not you.
