PENGARUH KONTEKS PROFESIONAL DAN PENDIDIKAN ETIKA TERHADAP DELIBERATIVE MORAL REASONING MAHASISWA AKUNTANSI
Auditors and corporate accountants will often face ethical dilemma in their professional work. Moral reasoning is one of many factors that influence auditors and corporate accountants when they have to make decisions about ethical dilemma problems. The purpose of this research is to invest...
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| Main Authors: | , |
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| 格式: | Theses and Dissertations NonPeerReviewed |
| 出版: |
[Yogyakarta] : Universitas Gadjah Mada
2014
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| 主題: | |
| 在線閱讀: | https://repository.ugm.ac.id/132415/ http://etd.ugm.ac.id/index.php?mod=penelitian_detail&sub=PenelitianDetail&act=view&typ=html&buku_id=72948 |
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| 總結: | Auditors and corporate accountants will often face ethical dilemma in their
professional work. Moral reasoning is one of many factors that influence auditors
and corporate accountants when they have to make decisions about ethical dilemma
problems. The purpose of this research is to investigate the effect of professional
context and ethics education to students� deliberative moral reasoning. This research
involves 136 accounting students from three different universities in Daerah Istimewa
Yogyakarta and Jawa Tengah. Students will face professional context cases in
auditing and corporate accounting in order to depict more realistic decisions in
workplace. The result of this research showed that students in audit condition had
significantly higher deliberative moral reasoning score than students in accounting
corporate condition. Meanwhile, ethics education did not have significant effect on
accounting students� deliberative moral reasoning level. |
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