ANALYSIS OF PROFESSIONAL ACCOUNTANTS ETHICAL CODE IN INDONESIA FROM AL QURAN PERSPECTIVE

AMIA's Code of Professional and Ethical Conduct

Teacher Professional Ethics from the Perspective of Martin Buber\'s Ethical Philosophy

Background: Observance of professional ethics by teachers and educators plays a very important role in creating a favorable ethical climate in the educational environment. Teachers' professional ethics have been discussed from numerous philosophical perspectives. In the meantime, one of the philosophers of existentialism who is particularly concerned with the issue of ethics in the human world ...

Presenting a model for optimized selection of certified public accountants based on compliance with code of ethics for professional accountants with personality trait approach

Abstract Personality is one of the ways to illustrate human’s characteristics which is usually related to some stable features and other hand Many research evidence regarding big five personal traits have been extended during the years. Current research presents a practical model for optimized selection of certified public accountants based on their personal traits. This study is of causal and ...

Ethical Attitudes of Accountants: Recent Evidence from a Practitioners’ Survey

Recent highly publicized ethical breaches including those at Enron and WorldCom have focused attention on ethical behavior within the accounting profession. At the heart of the debate is whether ethical attitudes of accountants are to blame. Using a nationally representative sample of accounting practitioners and a multidisciplinary student sample at two Southern United States universities, we ...

Improving the Structure of the Code of Ethics for Professional Accountants

ACCA works in the public interest, assuring that its members are appropriately regulated for the work they carry out, and promoting principles-based approaches to regulation. We actively seek to enhance the public value of accounting in society through international research, and we take a progressive stance on global issues to ensure accountancy as a profession continues to grow in reputation ...