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Profession, Society, Accountancy, and ETHICS

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?

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Profession, Society, Accountancy, and ETHICS

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  1. Profession, Society, Accountancy, and ETHICS

  2. Etika itu apa?

  3. Kode Etik

  4. Apakah nilai bisa berubah • Kode etik adalah aturan yang diturunkan dari NILAI... Nilai apa itu?

  5. 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?

  6. Accounting is a profession because... Scoring in a society Howimportant is the profession for society?

  7. Accounting is a profession because... • Continuing development

  8. Accounting is a profession because... • Serves the society

  9. 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

  10. Role of Accountants can be viewed from...

  11. 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)

  12. 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”?

  13. Kasus ENRON dan Andersen– tidak etis karena apa? Karena tidak sesuai dengan kode etik?

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