Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics

For the public accounting profession to remain viable, ethics is a crucial problem. This study aims analyze professional from accountant's viewpoint. In order accomplish this, an approach based on Paul Ricoeur's hermeneutics employed. According Ricoeur, interpretation continues be explained through conduct after understanding. The information was obtained in-depth interviews with ten accountants in Indonesia. Information about ethical transgressions will demonstrate consistency between accountants' attitudes and actions. study's findings, have various perspectives. idealist kind of accountant views as extending beyond compliance code rules grounds his behavior principles he believes in. pragmatic type limits regulations. Different behaviors result different understandings. While idealistic can avoid unethical action, easily drawn into it.