Definition Professional Ethics of Accounting is a science that addresses the behavior of good and bad deeds of man as far as can be understood by the human mind to a job that requires training and mastery of specialized knowledge as an accountant.
1.Principles of professional Ethics in Accounting
a.Responsibility professions
in carrying out its responsibilities as professionals,each member must always use the moral and professional judgment in all the activities he does.
b.Public Interest
Where the public accounting profession which consists of clients,lenders,governments,employers,employees,investors,the business and financial world,and others rely on the objectivity and integrity of accountants in maintaining the functioning of the business in an orderly manner.
c.Integrity
Integrity requires a member to be honest and forthright without sacrificing secret service recipients.
d.Objectivity
The principle of objectivity requires that members be fair,impartial,intellectually honest,not prejudiced or biased,and free from conflicts of interest or under the influence of others.
e.Competence and Prudential Proffesionals
Each member must carry out their professional services with caution,competence and diligence,and have an obligation to maintain knowledge and skills.
f.Confidentiality
Each Member has the obligation to respect the confidentiality of information about a client or employer obtained through professional services rendered,members could reveal confidential if there are rights or obligations or legal professionals who express them.
g.Professional Conduct
Every member should behave consistent with the good reputation of the profession and avoid actions that many discredit the profession.
h.Technical Standars
Each member should carry out professional services in accordance with the technical standars and the relevant proffessional standards.
2. Basis Theory of Ethics
a.Ethics teleogy
teleology derived from the Greek telos which means purpose. In terms of measuring the merits of an action that is based on the objectives to be achieved, or by the impact of the measures taken.
b.Deontolog
Deontology is derived from the Greek deon which means obligations. If there is a question "Why is this good deed and that action must be rejected as bad?". Then Deontology will answer "because the first act is our obligation and because the second act is prohibited". Deontological approach has been accepted by religion and is one of the important ethical theories.
c.Right Theory
In the current moral thought, the theory of rights is the most widely used approach to evaluate the merits of an act or behavior. This entitlement theory merupaka an aspect of deontological theory as it relates to liability. Rights based on human dignity and the dignity of all human beings are equal. Therefore, the right fits perfectly with the atmosphere of democratic thought.
d.Virtue Theory (Virtue)
In theory primacy looking attitude or character of a person. The virtues can be defined as the disposition of the character that has been acquired someone and allowing someone to behave morally. Examples of properties underpinned by the theory of virtue is prudence, justice, love working hard and good living.
3. Egoism
Selfishness or Egoism is a way to maintain and improve a favorable view for himself, and generally have an opinion to improve the image of the private person and the importance of intellectual, physical , social and others. This egoism does not see a concern for others and helping people in general and think only about themselves
difference hedonism with egoism:
1. Selfish egoism or groups even though other people or groups harmed while selfish hedonism for the pleasure obtained individually.
2. Hedonism contains egoism egoism while not necessarily contain hedonism.
3. Hedoisme arise from human nature does want a pleasure while egoism arises not only from a psychological but could be from the surrounding environment.
Sumber : http://amandaastari.blogspot.co.id/2015/01/tugas-makalah-etika-profesi-akuntansi.html
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