Professional Ethics Code Conflict Situations: Ethical and Value Orientation of Collegiate Accounting Students

1997 ◽  
pp. 257-263 ◽  
Author(s):  
Irene N. McCarthy
Keyword(s):  
Professional Ethics ◽  
Value Orientation ◽  
Accounting Students ◽  
Conflict Situations ◽  
Ethics Code

scholarly journals MODERASI PENGAKUAN PROFESIONAL PADA HUBUNGAN PEMAHAMAN KODE ETIK PROFESI DAN PEMILIHAN KARIR SEBAGAI AKUNTAN

2019 ◽  
Vol 3 (2) ◽  
Author(s):  
Putu Purnama Dewi ◽  
Ni Putu Ayu Dea Novi Yanti
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Accounting Students ◽  
Professional Code ◽  
Career Selection ◽  
Post Graduate ◽  
Professional Recognition ◽  
Ethics Code ◽  
Positive Effect ◽  
Selection Of

ABSTRAKPenelitian ini bertujuan untuk menguji pengaruh pemahaman mahasiswa mengenai kode etik profesi terhadap pemilihan karir sebagai akuntan dan untuk mengetahui pengaruh pengakuan profesional dalam memoderasi hubungan pemahaman kode etik profesi tehadap pemilihan karir sebagai akuntan. Populasi dalam penelitian ini adalah mahasiswa akuntansi yang sedang mengikuti pendidikan pasca sarjana magister akuntansi. Jumlah sampel yang digunakan sebanyak 95 orang dengan tehnik pengumpulan data melalui penyebaran kuesioner kepada responden. Uji analisis yang digunakan adalah regresi moderasi. Hasil analisis menunjukkan bahwa pemahaman mahasiswa akuntansi yang sedang menempuh pendidikan pasca sarjana magister akuntan mengenai kode etik profesi berpengaruh positif terhadap pemilihan karir sebagai akuntan dan pengakuan profesional mampu memperkuat hubungan pemahaman mahasiswa terhadap kode etik akuntan dan pemilihan karir sebagai akuntan.Kata kunci: pemilihan karir, pemahaman kode etik profesi, pengakuan profesionalABSTRACTThis study aims to determine the effect of students' understanding of the professional code of ethics towards career selection as an accountant and to determine the effect of professional recognition in moderating the understanding of professional ethics code to the selection of careers as accountants. The populations in this study are accounting students who are studying post graduate master of accounting. The number of samples used counted 95 people with data collection techniques through the distribution of questionnaires to respondents. The analysis test used is moderation regression. The result of the analysis shows that the understanding of accounting students who are studying the post graduate master of accounting on professional code of ethics has a positive effect on career selection as an accountant and professional recognition is able to moderate the understanding of the students' understanding of the accountant's ethics code and career selection as an accountant. Keywords: career selection, understanding of professional code of ethics, professional recognition

James and the Megan Family: Navigating Court and Allegations of Abuse

2020 ◽  
Vol 28 (3) ◽  
pp. 229-235
Author(s):  
Bret Hendricks ◽  
Ann Ordway ◽  
Loretta Bradley ◽  
Nicole Noble
Keyword(s):  
Professional Ethics ◽  
International Association ◽  
Standards Of Care ◽  
Ethics Codes ◽  
Marriage And Family ◽  
Family Counselors ◽  
Standards Of Practice ◽  
Ethics Code ◽  
Marriage And Family Counselors

Couples and family counselors daily encounter ethical dilemmas. These dilemmas are complex and multifaceted. This article is written to discuss and provide information to couples and family counselors who seek to work ethically with clients who have been accused of abuse to minors. The authors of this article consulted an expert in ethics and standards of care related to the abuse of minors to identify ethical analysis of dilemmas through a fictional case study. The respondent to the case study provides recommendations to assist couples and family counselors as they follow the International Association of Marriage and Family Counselors Ethics Code as well as other professional ethics codes and standards of practice.

scholarly journals ERSEPSI AKUNTAN PRIA DAN AKUNTAN WANITA SERTA MAHASISWA DAN MAHASISWI AKUNTANSI TERHADAP ETIKA BISNIS DAN ETIKA PROFESI AKUNTAN

2007 ◽  
Vol 3 (3) ◽  
pp. 237
Author(s):  
Murtanto . ◽  
Marini .
Keyword(s):  
Data Collection ◽  
Business Ethics ◽  
Professional Ethics ◽  
Accounting Students ◽  
Men And Women ◽  
Test Of Hypothesis ◽  
And Gender

<p class="Style15">This research has two objectives. Firstly, observing the effect of gender differ-ence on perception of accountants and accounting students on business ethics and accountant's professional ethics. Secondly, observing which perception is better be-tween men and women both accountants and accounting students on business ethics and accountant's professional ethics. The sample are 192 respondents that consist of accountants and accounting students, in which the data collection used questionnaire.</p><p class="Style15">The test of hypothesis used Mann-Whitney U test and Mean. The result of the research shows there is not significantly differences between perception of men and women both accountants and accounting students on accountant's professional eth-ics, which is men accountants and accounting students had better perception about accountant's professional ethics. On business ethics there is differences perception between men and women accounting students, on the contrary between accountants both men and women has same perception about business ethics, but women ac-countants and accounting students had better perception about business ethics.</p><p class="Style1"><strong><em>Keywords: Business ethics, accountant's professional ethics, perception, accoun-</em></strong><strong><em>tants, students, and gender</em></strong></p>

scholarly journals PROFESSIONAL ETHICS IN LINGUA-CULTURAL DIMENSIONS: AMERICAN EXPERIENCE

2017 ◽  
pp. 70-83
Author(s):  
Olena Semenoh ◽  
Olena Kravchenko
Keyword(s):  
Professional Ethics ◽  
The United States ◽  
Cultural Dimensions ◽  
Medical Community ◽  
Professional Activity ◽  
Moral Principles ◽  
American Experience ◽  
Conflict Situations ◽  
Medical Academy ◽  
Effective Organization

The article outlines the concepts "nurse", "professional ethics of nurses." The professional ethics of nurses has been defined as a component of medical ethics which studies moral consciousness, moral and ethical aspects of professional activity, moral principles and values that regulate the moral relationship between s nurse and s patient, the patient's family, other members of the medical community and community. The analysis of foreign and Ukrainian experience of formation of nurses’ professional ethics gives grounds to characterize the quality as a set of interrelated cognitive, praxeological, communicative components; their presence allows to interact productively with the professional and social environment on the basis of professionally important ethical knowledge, skills, professional important qualities that are aimed at the effective organization of the medical-preventive process and the solution of professional tasks. The content of the professional ethics of a future nurse consists of ethical categories and professionally important ethical qualities such as: professional duty, responsibility, dignity, conscience, honor, respect, mercy, empathy, tolerance.The peculiarities of educational programs of future licensed younger nurses training (LPN) in the United States aimed at the formation of professional ethics have been outlined. A review of the linguistic- cultural aspect of the formation of nurses’ professional ethics at American higher education institutions has been conducted. The experience of classes on "Nursing Ethics", "Foreign Language" at Cherkasy Medical Academy has been presented; they are aimed at understanding the world of the profession, the culture of communication in medical community, ethical behavior, moral relations, prevention of conflict situations, and provision of psychological support.

scholarly journals Hubungan Integritas Guru PAK Dalam Melaksanakan Tugas dan Tanggungjawab Terhadap Motivasi Belajar Siswa

2021 ◽  
Vol 5 (1) ◽  
pp. 116-124
Author(s):  
Andrianus Nababan ◽  
Warseto Freddy Sihombing
Keyword(s):  
Religious Education ◽  
Professional Ethics ◽  
Statistical Data ◽  
Descriptive Analysis ◽  
Student Interest ◽  
Statistical Data Analysis ◽  
Analysis Techniques ◽  
Ethics Code ◽  
The Relationship ◽  
Interest And Motivation

This study aims to determine the relationship and magnitude of Christian religious teacher’s integrity in carrying out their duties and responsibilities to students of SMP Negeri 2 Lintongnihuta. The number of samples here was 129 students. Data was collected by means of a questionnaire using descriptive analysis. The results showed that there was an effect of Christian religious teacher integrity in carrying out duties and responsibilities to students. This research was analyzed using descriptive and inferential statistical data analysis techniques with the following steps: (1) The relationship test found that rcount r table was 0.621 0.349. It can be concluded that there is a positive relationship between the Integrity of Christian religious Teachers with Duties and Responsibilities, (2) The significant test of the relationship shows that tcount t table is 4.338 2.042. Based on the results of this study, teachers of religious education must have integrity that greatly influences a person in carrying out their duties and responsibilities regularly, consistently, honestly, in accordance with the professional ethics code for Christian religious teachers. As result, student interest and motivation will increase. 

A Professional Ethics Code for Economists

Challenge ◽  
2005 ◽  
Vol 48 (4) ◽  
pp. 88-104 ◽  
Author(s):  
George DeMartino
Keyword(s):  
Professional Ethics ◽  
Ethics Code

scholarly journals Analysis of Effect of Ethics Education and Love of Money Perception of Accounting Students in the Preparation of Financial Statements

2015 ◽  
Vol 6 (1) ◽  
pp. 1-12
Author(s):  
Hj Marwah Yusuf
Keyword(s):  
Student Perceptions ◽  
Professional Ethics ◽  
Sampling Method ◽  
Ethics Education ◽  
Financial Statements ◽  
Accounting Students ◽  
State University ◽  
Love Of Money ◽  
Study Population ◽  
Accounting Student

This study analyzed the influence of ethics education and love of money on student perceptions of accounting in preparing the financial statements. The study population, the entire accounting student at the State University (PTN) in Makassar. Sampling was purposive sampling method, and is chosen, students who have already taken courses and professional ethics. Methods of data collection in this study, is a questionnaire, after the data is collected and analyzed by SPSS. In conclusion, there is no influence of variables and students' perceptions of ethics education in the preparation of financial statements. With figures from the calculation of the probability of the correlation between the variables of 0.300

PANDANGAN HAKIM PENGADILAN AGAMA BANGKALAN TERHADAP EFEKTIVITAS DAN SANKSI KODE ETIK HAKIM OLEH ORGANISASI PROFESI

2021 ◽  
Vol 1 (4) ◽  
Author(s):  
Pipin Nur Janah
Keyword(s):  
Professional Ethics ◽  
Code Of Ethics ◽  
Code Of Conduct ◽  
Scientific Article ◽  
Professional Code ◽  
Library Research ◽  
The Supreme Court ◽  
Ethics Code ◽  
The Law ◽  
Religious Courts

ABSTRAKHakim merupakan salah satu penegak hukum yang menurut Undang-Undang bertugas mengadili perkara di Pengadilan. Dalam Menjalankan Profesinya harus sesuai dengan aturan yang disebut juga dengan Kode Etik Hakim. Adanya ketentuan Kode Etik dan Pedoman Perilaku Hakim diatur dalam Surat Keputusan Bersama (SKB) Nomor 047/KMA/SKB/IV/2009 dan Nomor 02/SKB/P.KY/IV/2009 tentang Kode Etik dan Pedoman Perilaku Hakim yang menerangkan mengenai Kode etik yang harus di patuhi oleh hakim dan harus ada keefektifan dalam menajalankan profesinya. Walaupun terdapat kode etik, tidak menutut kemungkinan bahwa ada hakim yang nantinya lalai  yang kemudian melanggar kode etik profesi hakim itu sendiri. Dalam penerapan sanksinya pun harus sepadan dan sesuai dengan pelanggaran yang dilakukan. Artikel ilmiah ini menggunakan  metode penelitian  ini, penulis menggunakan pendekatan hukum normatif atau penelitian kepustakaan. Sedangkan metode pengumpulan data dalam penulisan artikel ilmiah ini dengan melakukan wawancara terhadap pihak yang terkait.Kode etik tersebut menjadi suatu keefektifan tersendiri bagi hakim khususnya di Pengadilan Agama Bangkalan dalam menjalankan profesinya, dilihat dari hakim yang memang melaksanakan tugas dan wewenang sesuai dengan Kode Etik Profesi Hakim. Namun. apabila melanggar terdapat sanksi yang diberikan walaupun hakim juga termasuk salah satu penegak umum dilingkup Mahkamah Agung, sanksi yang diberikan berbeda-beda yakni sanksi ringan, sanksi sedang dan sanksi berat. Hal ini disesuaikan dengan ringan beratnya pelanggaran yang dilakukan oleh hakim. Tidak ada sanksi pelaporan pelanggaran yang diajukan masyarakat Bangkalan ke Pengadilan Agama Bangkalan, hal ini membuktikan hakim dilingkup Pengadilan Agama Bangkalan mematuhi kode etik yang berlaku. Sehingga dapat disimpulkan bahwa Pengadilan Agama Bangkalan keefektifan dalam mengimplementasikan adanya Kode Etik Profesi sesuai dengan Pedoman memang benar-benar dipatuhi serta tidak ada sanksi pula yang dilanggar oleh Hakim yang ada di Pengadilan Agama Bangkalan.Kata Kunci : Hakim, Kode Etik, Efektivitas, Sanksi.  ABSTRACTThe judge is one of the law enforcers who according to the Law is tasked with hearing cases in the Court. In carrying out his profession must be in accordance with the rules, also called the Judges' Code of Ethics. The provisions of the Code of Ethics and the Code of Conduct for Judges are regulated in the Joint Decree (SKB) Number 047 / KMA / SKB / IV / 2009 and Number 02 / SKB / P.KY / IV / 2009 concerning the Code of Ethics and the Code of Conduct for Judges which explains the Code ethics that must be obeyed by the judge and there must be effectiveness in managing his profession. Even though there is a code of ethics, it does not undermine the possibility that there will be judges who will be negligent who then violate the professional code of justice itself. In applying the sanctions must be commensurate and in accordance with the violations committed. This scientific article uses this research method, the author uses a normative legal approach or library research. While the method of collecting data in writing scientific articles is by conducting interviews with related parties.The code of ethics has become a special effectiveness for judges, especially in the Bangkalan Religious Court in carrying out their profession, seen from judges who indeed carry out their duties and authority in accordance with the Professional Code of Ethics for Judges. However. if there is a sanction violated, even though the judge is also included as one of the general enforcers in the scope of the Supreme Court, the sanctions are different, namely mild sanctions, medium sanctions and severe sanctions. This is adjusted to the severity of the violations committed by the judge. There are no sanctions for reporting violations submitted by Bangkalan people to the Bangkalan Religious Court, this proves that judges in Bangkalan Religious Courts comply with the applicable code of ethics. So it can be concluded that the Bangkalan Religious Court's effectiveness in implementing the existence of the Professional Ethics Code in accordance with the Guidelines was really obeyed and there were no sanctions that were violated by Judges in the Bangkalan Religious Court.Keywords: Judge, Code of Ethics, Effectiveness, Sanctions.

Professionalism, Education, and Ethics Code

2018 ◽  
Author(s):  
Troy A. Martin
Keyword(s):  
Professional Ethics ◽  
Codes Of Ethics ◽  
Critical Examination ◽  
Schools Of Education ◽  
Popular Discourse ◽  
Public Market ◽  
Descriptive Ethics ◽  
Ethics Code ◽  
Interdisciplinary Scholarship ◽  
Rational Order

The professionalization of education involves a modern, capitalist move toward securing a public market for schools and developing social status for educators. As a process that has produced knowledge, rationalized relationships, and controlled markets, professionalization of education has also defined an ethical discourse. Articulated in language, inscribed in state law, and embodied in conduct, professional ethics have been codified formally in “codes of ethics” and informally in professional identity and ways of thinking. The popular discourse of professional ethics in education narrows and constrains ethical possibility in practice. Because of similar forms of codes of ethics across professions, interdisciplinary scholarship from education, social work, psychiatry, and medicine informs a critical examination of professional ethics. The codes, discourse, and standards of professional ethics are historically grounded in the framework of modern rationalism. As the field of education has developed to include a more diverse knowledge-base and new forms of empirical research, the rational order of prescriptive ethics has begun to slip. While regulatory codes of ethics continue to undergird public trust and provide legal insurance against malfeasance, educational scholars and practitioners engage a wider constellation of ethical perspectives and possibilities. Feminist care ethics, post-modern ethics, and phenomenological descriptive ethics present a few possibilities within emergent fields. As the ongoing effects of professionalization are critiqued and the possibilities of professional ethics are re-imagined, schools of education should look beyond the disciplinary enclosures of education to respond to an increasingly diffuse understanding of professional ethics.

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