Factors Influencing Accounting Students’ Perception of Accounting Ethics; An Empirical Study in Indonesia

نویسندگان
چکیده

برای دانلود باید عضویت طلایی داشته باشید

برای دانلود متن کامل این مقاله و بیش از 32 میلیون مقاله دیگر ابتدا ثبت نام کنید

اگر عضو سایت هستید لطفا وارد حساب کاربری خود شوید

منابع مشابه

An Empirical Study of Factors Influencing Accounting Information Systems Adoption

This study investigates the factors that influence accounting information systems (AIS) adoption among accountants. Drawing on the unified theory of acceptance and use of technology (UTAUT), the task–technology fit (TTF) model and the institutional theory, we developed a research model for AIS adoption by accountants. Data was collected from 216 accountants and multiple linear regression was em...

متن کامل

Ethics in Accounting

Accounting is the main index for the economy of many countries in a way that no economic activity is possible without reliance on it. Distinct feature of accounting is accepting responsibility towards people. Society has many expectations from accountants and people should trust the quality of offered services by them. Thus, their information should be real, reliable, honest, and unbiased. This...

متن کامل

Working Paper Ethics and Creative Accounting : Some Empirical Evidence on Accounting for Intangibles in Spain

Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company. A possible solution is to modify accounting standards so that statements include more self-generated intangible assets, taking into account with their inherent risk and difficulty of valuation. We surveyed loan officers w...

متن کامل

the nature of monetary ethics and accounting students’ ethical perception: the role of individual characteristics

integrity is the foundational basis of the accounting profession. recently, corporate scandals exposed the accounting profession to great pressure of regulators and public. understanding the ethical values of accounting students is very crucial for improving the integrity of accounting profession. the aim of this study is to investigate the relationship between ethical perception and monetary e...

متن کامل

ذخیره در منابع من


  با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید

ژورنال

عنوان ژورنال: Jurnal Akuntansi dan Bisnis

سال: 2019

ISSN: 2580-5444,1412-0852

DOI: 10.20961/jab.v18i2.225