PROFESSION, SOCIETY,

ACCOUNTANCY, AND ETHICS

ETIKA ITU APA?

NilaiPanduanAturanKode

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? What is the implication if the society

becomes more professionalized?

ACCOUNTING IS A PROFESSION BECAUSE...Scoring in a society

Religion Law Medici

ne

How important is the profession for society?

ACCOUNTING IS A PROFESSION BECAUSE... Continuing development

Training

Occupation

Training

Iicense

Training

ACCOUNTING IS A PROFESSION BECAUSE... Serves the society

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

ROLE OF ACCOUNTANTS CAN BE VIEWED FROM...

FunctionalismAccountants are necessary for the

society, they protect society

InteractionismAccountants are

symbols of respectable and

valued social identity

CriticismAccountants are

powerful because they are connected to great

power in society. Accountants are

prooting capitalims

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)

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?