Accounting as Profession Meeting 1 Source: Duska & duska, Accounting Ethics, 2003

What is your interest? Being an Accountant ?? Being a businessman ?? Competence Ethics IF NOT Kerusakan di muka bumi

Examples Polusi, banjir, kerusakan lingkungan lainnya Bisnis hancur: Enron, World Com, Toshiba, dll Who will get blamed? Accountant?? Businessman?? Accountant?? Businessman?? YES

“Ethics” “Code of Ethics” Accountant Businessman Profession What is professional??

A Commission on Standard of Education and Experience for Certified Public Accountant 1.A specialized body of knowledge 2.a recognized formal education process for acquiring the requisite specialized knowledge 3.A standard professional qualifications governing admission to the profession 4.A standard of conduct governing the relationship of the practitioners with client, colleagues and the public 5.Recognition of status 6.An acceptance of social responsibility inherent in an occupation endowed with the public interest 7.An organization devoted to the advancement of the social obligation on the group

Explanation 1. Specialized body of knowledge: Accounting 2. To be professional accountant (CPA) -> bachelor’s degree in accounting, CPA exam, experience, and continuing education 3. Accountant – membership of professional body – standard - meet the qualifications will be admitted into profession – if not, get out!! 4 & 6. Abandon the strictly selfish commercial view – act in the advantage of the client – distinguish the behavior of self interested behavior and selfish behavior 5&7. CPA / AICPA / IAI organization

The Ethics of our society insist that those in such position of superior knowledge have an obligation not to abuse that knowledge or to use it on the unknowing to gain unfair advantage

Explanation Accountant professional has three obligations: 1.To be competent and know about the art and science of accounting 2.To look out for the best interest of the client, avoiding the temptation to take advantage of the client 3.To serve the public interest (definition: the collective well-being of the community of people and institutions the profession serves or stakeholder)

Explanation Accountant are responsible to various groups (clients, colleagues, and the public) – get conflict, pressures from each of the groups? how to handle this?? Answer: members should act with integrity, guided by the precept that when members fulfill their responsibility to the public, clients, and employers interest are best served.

Explanation if an employer pressures a management accountant to “cook the books”?? How should they act?? Answer: the accountant should not acquiesce, not only because it would not be in the public best interest, but also because it would not be in the employer’s interest. Honesty is always the best policy, and that ethical business is always good business

By joining CPA organization (IAI, in Indonesia), accountant will bound by the same ethical obligations. “ Etika tidak hanya dibutuhkan oleh akuntan, etika dibutuhkan manusia karena mereka MANUSIA”

Kesimpulan

Tugas film (kelompok) Latar belakang kasus (5W + 1H) Masalah Dampak Kesimpulan & saran