Open AccessTHE ETHICAL PERFORMANCE AND PRIMACY OF ACCOUNTANT PROFESSIONAL MORAL
Author(s) -
Wiwik Pratiwi,
Wahyu Catur Wibowo
Publication year - 2020
Publication title -
advanced international journal of banking, accounting and finance
Language(s) - English
Resource type - Journals
ISSN - 2682-8537
DOI - 10.35631/aijbaf.24002
Subject(s) - axiology , accounting , value (mathematics) , interpretation (philosophy) , certainty , engineering ethics , political science , public relations , sociology , business , epistemology , law , philosophy , engineering , linguistics , machine learning , computer science
This study aims to clarify the ethical role of an accountant who has their possessing moral eminence by reanalyzed some of the current cases of breaking ethics in Indonesia that have been done by an accountant using the study theories of accounting from accounting philosophy science. A job is said to the profession if especially closed to the public generally because people who were in the sphere of the profession need to have gotten special education in the field of the profession. Accounting which essentially is a form of an interpretation of corporate finance for measuring and outlines a certainty about the information pertaining to cash flow of company finance, relating to that profession, needs an act of ethical inevitability, remember people involved in it is lookout for an ethical value to avoid the possibility of defect ethical who would destructive of accountant integrity. By approaching the axiology who heuristic, this paper will underline the role of ethical and accountant strategic in today's global area.