Nilai PanduanAturan Kode Etik
Kode etik adalah aturan yang diturunkan dari NILAI... Nilai apa itu?
When can we claim that we are professionals? How is professional accountancy body developed? What is the implication if the society becomes more professionalized?
Scoring in a society How important is the profession for society?
Continuing development TrainingOccupationTrainingIicenseTraining
Serves the society
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
Functionalism Accountants are necessary for the society, they protect society Interactionism Accountants are symbols of respectable and valued social identity Criticism Accountants are powerful because they are connected to great power in society. Accountants are prooting capitalims
“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)
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”?
Kasus ENRON dan Andersen– tidak etis karena apa? Karena tidak sesuai dengan kode etik?