Ari Kamayanti

Nilai

Panduan

Aturan Kode Etik

Kode etik adalah aturan yang diturunkan dari

NILAI... Nilai apa itu?

When can we claim that we are

professionals?

How is professional accountancy body

developed?

What is the implication if the society

becomes more professionalized?

Scoring in a society

How important is the profession for society?

Continuing development

Training

Occupation

Training

Iicense

Training

Serves the society

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?