Dilema Etika dan “Simbolisme” Kode Etik Akuntan Manajemen Perspektif Kualitatif – Fenomenologis Studi pada Sebuah BUMN di Indonesia
| Main Author: | Diamastuti, Erlina |
|---|---|
| Format: | Proceeding application/pdf |
| Terbitan: |
Fakultas Ekonomika dan Bisnis Universitas Kristen Satya Wacana
, 2015
|
| Subjects: | |
| Online Access: |
http://repository.uksw.edu/handle/123456789/5939 |
Daftar Isi:
- 3rd Economics & Business Research Festival. Proceeding Seminar &Call For Papers : Business Dynamics Toward Competitive Economic Region Of Asean (Salatiga : 2014), p. 1782 - 1803
- The purpose of this study is to describe and interpret the ethical practice of management accountants in an BUMN in Indonesia. This study uses qualitative-phenomenological approach to look at the social reality of the object of study. Qualitative-phenomenological approach aims to understand the phenomenon of what is experienced by research subjects, for example, behavior, perception, action and so the whole depicted in the form of words and language in the context of natural. The results obtained in this study is the first, reconstruction of reality created by management accountants to prove that the financial statements and accounting systems have ethical consequences contained therein. Secondly, ethical practices that occur in the activity accountant management accountant in the state is less understood by management accountants. This is due mandulnya its code of ethics. Although there is no code of ethics of a company that specialized in shaded the accountant in the state, but they have their own code of conduct. The codes are only showing the rights and obligations without any concrete manifestation of the practice of those rights and obligations. That is, there is no ethical character that represents a true picture of those rights and obligations. As a result, some management accountants who work in BUMN perform denial of the existing code of ethics. The findings of this study indicate that the presence of a code of conduct for them not only normative reflective so that researchers interpret that ethical practices are carried out is merely symbolism. The findings stated that the existence of a code of ethics in a company is not color management accountants to behave ethically. Code of conduct also not been able to guide the employee or the company to behave ethically, as expected by its stakeholders. That is, many companies treat the symbolism of the ethical code of conduct as a company