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When can we claim that we are
professionals?
How is professional accountancy body
developed?
What is the implication if the society
becomes more professionalized?
Skill based on theoretical knowledge
Professional association
Extensive period of education
Testing of competence
Institutionalized training
Licensed practitioners
Work autonomy
Code of professional ethics
Legitimacy
etc
Functionalism
Accountants are necessary for the
society, they protect society
Interactionism
Accountants are symbols of respectable and valued
social identity
Criticism
Accountants are powerful because they are
connected to great power in society. Accountants are
prooting capitalims
“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)
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”?
Kasus ENRON dan Andersen– tidak etis karena
apa? Karena tidak sesuai dengan kode etik?
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