- ETHICS
Ethics comes from the Greek Ethos, which means custom. Therefore, the ethics associated with good living habits, either in person or in a community. Ethics are the values the way of life is good, between the good life and all habits are adopted and passed on from one person to another or from one generation to another
- THE PRINCIPLES OF ETHICS PROFESSIONAL ACCOUNTING
In the field of accounting there are ethics that must be obeyed by all members. Principles of Professional Ethics based on the code of ethics accountant Accountants Indonesia, that is :
1. The Responsibility Of The Profession
The responsibility of the profession in question is that each member should always use moral and professional judgment in all kegiataan so that each member should be responsible for all the users of their services.
2. The public interest
The public interest in question is that each member must carry out their duties in the framework of public service and respect the public interest.
3. Intergrity
Integrity is meant is a situation that requires one to be honest and forthright without having to sacrifice the other party confidential.
4. Objectivity
Objectivity is meant is that each member must be fair, impartial, intellectually honest, not prejudiced and free from conflicts of interest with other parties or under the pressure of the other party.
5. Competence and professional prudence
Courtesy :
Competence and professional prudence is meant is that members carefully should use the knowledge and skills necessary to ensure that its clients can benefit from the services rendered.
6. Confidentiality
Confidentiality is meant is that every member for their duties must respect the confidentiality of client information concerned unless there are right and duty to express it.
7. Conduct Professional
Professional conduct in question is that each member is required to be consistent with a good reputation and avoid action that could worsen the reputation of the profession.
8. The Technical Standards
Technical standards is meant is that every member in carrying out their duties must always conform to technical standards and relevant professional standards.
- The Bases Theory Of Ethics
1. Ethics Teleology
Teleology the terms derives from 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 actions which have been performed. In theory 2 flow including :
A. Ethical Egoism
The core view of selfishness is the act of every person basically aims to pursue personal interests and promote yourself.
B. Utilitarianism
A theory in terms of normative ethics which states that an action is worth is maximizing the use of (utility), usually defined as maximizing happiness and reduce suffering.
2. Deontology
Deontological ethics is a normative ethical perspective that assesses the morality of an action by regulatory compliance. This ethic is sometimes called ethics-based "obligation" or "bond" because the regulation provides for the obligations to someone.
3. Theory of Right
In a mature moral reasoning theory this right is an approach that is often used to evaluate the merits of an act or behavior.
4. Virtue Ethics
The principle of virtue ethics judging an act as bad (not to do) or both (be done) by the example shown by moral agents (humans) are considered to have high morality.
- Egoism
Egoism is the way to maintain and improve a favorable view for himself, and generally have an opinion to improve one's personal image 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. There are three different ways in which the theory of egoism are:
A. Psychological egoism
That man is motivated only concerned itself naturally.
B. Ethical egoism
That is where people act to take advantage but do not hurt yourself.
C. Minimalist egoism
That is where humans will act so as to promote their own interests.
Courtesy :
- http://hariannetral.com/2015/05/pengertian-moral-dan-pengertian-etika-dan-perbedaannya.html
- http://bahasapedia.com/etika-profesi-akuntansi/
- https://id.wikipedia.org/wiki/Utilitarianisme
- http://tiraanggraini07.blogspot.co.id/2014/09/tugas-1-etika-profesi-akuntansi.html
