scholarly journals Persepsi Mahasiswa Tentang Nilai-Nilai Etika Dalam Penyajian Pelaporan Keuangan Perusahaan yang Bertanggung Jawab

2012 ◽  
Vol 12 (2) ◽  
pp. 13
Author(s):  
Hotman Tohir Pohan
Keyword(s):  
Business Ethics ◽  
Business Students ◽  
Financial Statement ◽  
Accounting Students ◽  
Ethical Values ◽  
Professional Code ◽  
Management Accountant ◽  
Ethical Concept ◽  
Economic Faculty

<span>The aim of this research to know the perception of students about ethics values in <span>professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and<br />Presentation of Financial Statement.<br /></span></span>

scholarly journals PERSEPSI MAHASISWA TENTANG NILAI-NILAI ETIKA  DALAM PENYAJIAN PELAPORAN KEUANGAN PERUSAHAAN YANG BERTANGGUNG JAWAB

Media Ekonomi ◽  
2017 ◽  
Vol 20 (2) ◽  
pp. 13
Author(s):  
Hotman  Tohir Pohan
Keyword(s):  
Business Ethics ◽  
Business Students ◽  
Financial Statement ◽  
Accounting Students ◽  
Ethical Values ◽  
Professional Code ◽  
Management Accountant ◽  
Ethical Concept ◽  
Economic Faculty

<p>The aim of this research to know the perception of students about ethics values in professional code of ethic and business ethics. The analysis is based on the answer from responden where its data are gathered from accounting students and business students of economic faculty Trisakti University. The questioners about ethical concept is took from code of ethic management accountant or internal accountant that is Competence, Confidentiality, Honesty, Objectivity, Accountability and Responsibility. Result showed that, first there are not significantly perception different between accounting students and bussines student about ethical concept of competence, objectivity, and accountability ,but there are significantly perception different between accounting students and bussines students about ethical concept confidentiallity and honesty. Secondly there are not significantly perception different between students after took subject code of ethic and students before took subject code of ethic. Thirdly, there are not significantly perception different between gender of students about code of ethic and bussines ethics.<br />Keywords: Perception, Ethical Values, Code of Ethic, Preparation and Presentation of Financial Statement.</p>

The Socialization of Undergraduate Accounting Students

2000 ◽  
Vol 15 (1) ◽  
pp. 1-17 ◽  
Author(s):  
Paul M. Clikeman ◽  
Steven L. Henning
Keyword(s):  
Earnings Management ◽  
Business Students ◽  
Accounting Education ◽  
Financial Statement ◽  
Accounting Students ◽  
Committee Report ◽  
Senior Year ◽  
Socialization Process ◽  
Corporate Managers ◽  
Senior Students

One purpose of accounting education is to introduce students to the values and ethical standards of the accounting profession (AAA Bedford Committee Report 1986). This study investigates whether undergraduate accounting education is successful at instilling in accounting students a sense of responsibility to financial statement users. In a longitudinal study of accounting and other business students, we find that accounting students oppose earnings management more strongly during their senior year than they did during their sophomore year. We also find that senior accounting students oppose earnings management more strongly than do senior students in other business disciplines. These results are consistent with a socialization process taking place wherein accounting students learn to give priority to financial statement users' needs, while students majoring in other business disciplines come to identify more closely with the goals of corporate managers.

Ethics and accounting education: does teaching stand-alone religious courses affect accounting students’ ethical decisions?

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ibrahim El-Sayed Ebaid
Keyword(s):  
Saudi Arabia ◽  
Business Ethics ◽  
Ethical Decision Making ◽  
Ethical Dilemmas ◽  
T Test ◽  
Accounting Education ◽  
Accounting Students ◽  
Content Type ◽  
Credit Hours ◽  
Ethical Decisions

Purpose Undergraduate accounting program at Umm Al-Qura University in Saudi Arabia is a unique case. The program includes 147 credit hours of which 28 credit hours are religious courses. This study aims to examine the effect of teaching these religious courses on students’ ethical perceptions and decisions. Design/methodology/approach A survey was conducted for a sample of accounting students at Umm Al-Qura University. The sample was divided into two groups; the first group includes students who did not study religious courses, while the second group includes students who study religious courses. The questionnaire contained three groups of questions that aimed to explore students’ perceptions of ethics in general, students’ perceptions of business ethics and explored their ethical attitudes regarding some accounting decisions that involve ethical dilemmas. Independent two-sample t-test and multiple regression analysis were used to determine whether the responses of the two groups were significantly different. Findings The findings of the study revealed that teaching religious courses led to an improvement in students’ perception of business ethics and an improvement in students’ ethical decision-making. However, the results of the independent sample t-test showed that this improvement was not significant. The results of the study also revealed that male students tend to make less ethical decisions than female students. Research limitations/implications The findings offer an indication for those responsible for managing the accounting program at Umm Al-Qura University to start developing the program so that some of the general religious courses are replaced with specialized courses in accounting ethics that focus directly on ethical dilemmas faced by the accountant when practicing the accounting profession. Originality/value This study contributes to the current literature related to examining the effect of teaching ethics courses on the ethical perception of accounting students by focusing on accounting students in Saudi Arabia as a context that has not been examined before.

Who’s the BOSS? Analysis of a Fraud

2021 ◽  
Author(s):  
Eileen Z. Taylor
Keyword(s):  
Student Engagement ◽  
Real World ◽  
Financial Statement ◽  
Accounting Students ◽  
Work Experiences ◽  
Red Flags ◽  
Financial Statement Fraud ◽  
Financial Statement Analysis ◽  
News Stories ◽  
Public Company

Based on a real world, public company, $30 million embezzlement and financial statement fraud, this case helps students recognize red flags, analyze a situation using the fraud diamond, perform research and reflect on their own work experiences to support a belief, and conduct financial statement analysis. Its variety of activities are suitable for both undergraduate and graduate accounting students, and in-class and out of class learning. Because it is based on an actual fraud, it includes an epilogue with links to news stories and court documents, which improves student engagement with the material.

Ethical Preferences among Business Leaders: Implications for Business Schools

2000 ◽  
Vol 63 (1) ◽  
pp. 23-31 ◽  
Author(s):  
Roger N. Conaway ◽  
Thomas L. Fernandez
Keyword(s):  
Business Ethics ◽  
Ethical Issues ◽  
Business Schools ◽  
Environmental Risks ◽  
Business Leaders ◽  
Ethical Values ◽  
Business Faculty ◽  
Insider Information ◽  
Ethics Program ◽  
Arthur Andersen

Since 1976, the American Assembly of Collegiate Schools of Business (AACSB) has encouraged business schools to include ethics in their curricula. Because lan guage is the means for conveying values, including ethical values, business com munication faculty play an important role in deciding what should be taught, and how. But until very recently, most researchers failed to look specifically at actual practices and perceptions in the workplace. To address that need, we conducted a survey of 250 business leaders concerning their ethical preferences and compared our results with an earlier study of business faculty and students. The survey, adapted from one used in the Arthur Andersen Business Ethics Program, consists of 20 narratives which presented respondents with the need to judge the impor tance of certain issues and their approval or disapproval of the action or decision described. We found no significant differences in responses to the 14 items which addressed ethical issues in such areas as creating health and environmental risks, taking credit when credit is not due, focusing on disability issues, deceiving cus tomers with products and services, and using insider information to gain personal advantage. We did find significant differences in responses to six narratives focused on ignoring wrongdoing in the workplace, doing special favors for others to gain personal advantage, and covering up flaws in merchandise or operations. Our results, and the survey instrument itself, provide useful tools for the business com munication classroom.

scholarly journals Business Ethics and Ethics Education in American Business Programs

Competitio ◽  
2008 ◽  
Vol 7 (2) ◽  
pp. 195-200
Author(s):  
John D. Keiser
Keyword(s):  
Business Ethics ◽  
Ethics Education ◽  
Business Students ◽  
Jel Classification ◽  
American Business ◽  
Business Practices ◽  
Teaching Ethics ◽  
Ethical Business ◽  
Business Programs ◽  
The Difference

This essay presents an overview of what American business programs cover in their curricula regarding ethics and the reasons behind teaching ethics-related material to business students. Topics for the paperinclude; requirements for having ethics in the curricula, broad perspectives of what constitutes ethical business practices, and the difference between professional ethics and business ethics. Journal of Economic Literature (JEL) classification: M14, A20

scholarly journals Perceptions of Educators, Accounting Students and Accountants Public Accountant against Ethics of Financial Statement Preparation (Studies at University and KAP in Semarang)

2021 ◽  
Vol 4 (1) ◽  
pp. 89-101
Author(s):  
Imam Prayogo ◽  
Teuku Afrizal
Keyword(s):  
Financial Statements ◽  
Financial Statement ◽  
Accounting Students ◽  
Survey Method ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Public Accounting ◽  
Accounting Firms ◽  
Public Accounting Firms ◽  
Public Accountant

This study aims to examine differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements. Ethical indicators for the preparation of financial statements are represented in earnings management, misstatements, disclosures, cost-benefits, and responsibilities. This research was conducted at universities and public accounting firms in Semarang. This research was conducted with a survey method of 70 respondents from teaching accountants, 75 accounting students, and 40 accountants respondents at universities and public accounting firms in Semarang. As an analysis tool, ANOVA is used for hypotheses H1, H2, H3, and H4. Before testing the hypothesis, first the validity and reliability tests are carried out for all the questionnaires that have been collected. Validity and reliability tests show that all data are valid and reliable. Then the questionnaire was tested by ANOVA and strengthened by the Independent Sample T Test. Anova results show that there are differences in perceptions between teaching accountants, accounting students and accountants. However, there was no difference in perceptions between teaching accountants and accountants. Therefore it can be concluded that there are differences in perceptions between teaching accountants, accounting students, and accountants on the ethics of preparing financial statements.

scholarly journals Prophetic Ethics: The Basic Value of Public Service Ethics

2020 ◽  
pp. 69-84
Author(s):  
Bobby Briando ◽  
Muhamad Ali Embi
Keyword(s):  
Social Interactions ◽  
Public Service ◽  
Empirical Knowledge ◽  
Ethical Values ◽  
Complex Interactions ◽  
Ethical Concept ◽  
Qualitative Descriptive ◽  
Descriptive Approach

Dialectics of public service in providing services to the community is always involved in social interactions that do not stop. Very complex interactions involving not only theories related to public service, but also heterogeneous and dynamic human individuals who are involved either directly or indirectly. This research aims to build the concept of prophetic ethics as the basis of the ethical values of public service. This research uses a qualitative descriptive approach in building the concept of prophetic ethics. The main bases of the theory are adopted from the spirit and the prophetic principle of profetic which is classified respectively into the four elements of the establishment, namely humanity, scholarly, pregnancy as well as humanist, emancypatorist, transcendental and Teleological. This ethical concept has an orientation on the highest human spiritual peaks, namely the divine and prophetic consciousness. With such awareness of public service not only give service to society in general, but also as a form of devotion of a servant to the creator. Prophetic ethic recognizes the existence of empirical knowledge and not empirical. From the science was then made a practical formulation in the form of “prophetic law”, which was finally called by the name “prophetic ethics”. Prophetic ethics is an endeavor that the writer undertakes in internalizing a principle and spirit that holds fast to a holistic awareness that is divine and prophetic awareness. Thus the concept of public service is not only to dethrone obligations in providing service but also as a form of devotion of a servant to its creator.

scholarly journals The Impact of Inventory Valuation Methods on Corporate Financial Reports.

2016 ◽  
Vol 12 (3) ◽  
pp. 125-134
Author(s):  
A. Bruce Caster ◽  
Wanda K. Causseaux
Keyword(s):  
Learning Outcomes ◽  
Business Students ◽  
Balance Sheet ◽  
Financial Statement ◽  
Financial Indicators ◽  
Hypothetical Case ◽  
Financial Reports ◽  
Income Statement ◽  
The Impact

Business students are generally introduced to LIFO and FIFO in their first accounting course. However, that introduction generally focuses exclusively on computing ending inventory and cost of goods sold.  Students are rarely challenged to compute or analyze the impacts of LIFO and FIFO on the income statement, balance sheet, or cash flow statement.  This paper presents a hypothetical case designed to provide a framework within which students can compute, analyze, and discuss the financial statement impacts and economic impacts of choosing one or the other of these accounting methods.  The questions in this case also address the effects of this choice on financial indicators like liquidity ratios, the impacts of each method on quality of earnings, and the potential impacts of IFRS convergence on companies that are currently using LIFO.One important feature of this case is its adaptability to support a variety of learning outcomes in different courses.  This flexibility results from making the questions posed in the case as independent of each other as possible.  That independence allows a professor to select only the questions that support the learning outcomes for that professor’s specific course.  The teaching notes discuss in detail possible course applications and uses of this case.

Interstate Business College: A Case Study in Fraud Examination

2004 ◽  
Vol 19 (4) ◽  
pp. 505-527 ◽  
Author(s):  
Bonita K. Peterson ◽  
Thomas A. Buckhoff
Keyword(s):  
Career Path ◽  
Financial Statement ◽  
Accounting Students ◽  
Top Management ◽  
Financial Statement Analysis ◽  
Public Records ◽  
Management Fraud ◽  
Business College

This case is based on an actual fraud that occurred and provides you with an opportunity to develop fraud examination skills, which include document examination, searching public records, financial statement analysis, and communicating the results of your work. Such skills benefit all accounting students regardless of the career path they may choose (e.g., a fraud investigator, an auditor, a consultant, a tax accountant). This case also: (1) exemplifies the complexity often found in fraud cases, and (2) illustrates how fraud examinations differ from financial statement audits. While some of the names of the parties involved have been changed, no facts in the case have been altered. Interstate Business College (IBC), founded in 1912, collapsed in the wake of allegations of top management fraud. The allegations became public when 23 former students filed a lawsuit against the director and owner of IBC, alleging misappropriation of student funds. You will assume the role of the fraud investigator hired by their attorney to determine if there is evidence to support their claim. Upon completion of the case, you will have a sense of the amount of documents, detail, and work involved when resolving fraud allegations.

Sign in / Sign up

Export Citation Format

Share Document