5. “Teposliro” and “Semuci” among Public Accountants: Do We know, and do We Care?

The purpose of this paper is to examine the attitude of public accountants in situations of ethical dilemmas in their professional activities. This paper examines the effect of ‘teposliro’ on ethical decision-making and seek to establish the prevalence of ‘semuci’ perception bias in accounting research. Public accountants’ preferences determine their ‘teposliro’ levels as they answered questions about five scenarios related to auditing practicest to measure their ethical judgments. An important finding of this study suggests that ‘teposliro’ influence ethical decision making and there is existence of social recognition of the 'semuci' or 'holier than others' among the public accountants.