THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION

Agustina, Lidya and K.S., Christine Dwi and Tin, Se (2012) THE PROFESSIONAL CONTEXT OF AUDIT VERSUS CORPORATION ON ACCOUNTING STUDENTS MORAL CONSIDERATION. Journal of Economics, Business, and Accountancy Ventura, 15 (2). pp. 1-14. ISSN 2087-3735

Text 60. Lidya_Christine_Se Tin_The Professional Context of Audit versus Corporation On Accounting Student Moral Consideration.pdf - Published Version Restricted to Registered users only Download (60kB)

Abstract

ABSTRACT There have been some studies related to the moral consideration by the students of accounting or auditors as well. For that reason, some factors affecting the decision making by this profession is important to be studied. This study investigates whether the professional context of accounting ethical dilemmas influences accounting students’ moral reasoning. In between subjects experiment, 110 accounting students from a private-accredited university in Bandung, responded to ethical dilemmas faced by either auditors or corporate accountants designed to measure their deliberative moral reasoning. As expected, students in the audit condition exhibited significantly higher deliberative moral reasoning than students in the corporate accounting condition. This result are consistent with accounting students having more audit based ethical knowledge structures which do not flexibly transfer to resolving ethical issues in the corporate accounting context. ABSTRAK Ada beberapa studi yang terkait dengan pertimbangan moral oleh para mahasiswa akuntansi atau auditor juga. Oleh sebab itu, beberapa faktor yang mempengaruhi pengambilan keputusan oleh profesi ini penting untuk dipelajari. Studi ini meneliti apakah konteks profesional akuntansi dalam dilema etika akuntansi mempengaruhi penalaran moral siswa. Di antara eksperimen pada subjek, mahasiswa akuntansi 110 dari universitas swasta yang terakreditasi di Bandung, menanggapi dilema etika yang dihadapi baik oleh auditor atau akuntan perusahaan yang dirancang untuk mengukur penalaran dalam pertimbangan moral mereka. Seperti yang diharapkan, siswa dalam kondisi Audit menunjukkan adanya penalaran moral yang lebih tinggi secara signifikan daripada mahasiswa dalam kondisi akuntansi perusahaan. Hasil ini konsisten dengan mahasiswa akuntansi yang memiliki lebih pengetahuan audit yang berbasis etika yang tidak fleksibel mentransfer untuk menyelesaikan masalah etika dalam konteks akuntansi perusahaan.

Item Type:	Article
Uncontrolled Keywords:	ethical judgment; moral reasoning; professional context.
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting
Divisions:	Fakultas Ekonomi > S-1 Akuntansi
Depositing User:	admin LPPM
Date Deposited:	10 Nov 2017 03:09
Last Modified:	10 Nov 2017 06:14
URI:	http://repository.lppm.maranatha.edu/id/eprint/390

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