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 ID: 200162
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Slide1
Profession, Society, Accountancy, and ETHICSSlide2
Etika itu apa?Slide3
Kode EtikSlide4
Apakah nilai bisa berubahKode etik adalah aturan yang diturunkan dari NILAI... Nilai apa itu?Slide5
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?Slide6
Accounting is a profession because...Scoring in a society
How
important is the profession for society?Slide7
Accounting is a profession because...Continuing developmentSlide8
Accounting is a profession because...Serves the societySlide9
Accounting is a profession because...Skill based on theoretical knowledgeProfessional associationExtensive period of education
Testing of competence
Institutionalized training
Licensed practitioners
Work autonomy
Code of professional ethics
Legitimacy
etcSlide10
Role of Accountants can be viewed from...Slide11
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)Slide12
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”?Slide13
Kasus ENRON dan Andersen– tidak etis karena apa? Karena tidak sesuai dengan kode etik?