Ethical Dilemmas on Accountants

Name: Dwi Marlina WIJAYANTI

Organization : Universitas Islam Negeri Sunan Kalijaga Yogyakarta, Indonesia

Name: Frisky Jeremy Kasingku

Organization : Universitas Klabat, Manado

Email : frisky.kasingku@gmail.com

Name: Risa Rukmana

Organization : STIE Tri Dharma Nusantara, Indonesia

keyword: Ethical dilemma

; Level of education

Abstract: Internal factors play an important role in decision making, especially under ethical dilemma conditions. Therefore, we examine the internal factors of individuals such as gender, age, and level of education in making decisions under ethical dilemma circumstances. This study uses a survey by Aluchna and Mikolajczyk and Eweje and Brunon to collect data. 86 undergraduate and 19 postgraduate students are the respondents for this study. Nonparametric chi-square tests are conducted to test the hypotheses. As a result, women are more ethical than men. Age does not affect the attitude when faced with ethical dilemmas. Moreover, there is no difference in perception between age and level of education toward ethical dilemmas. This study contributes for practical field. Human resource can consider which person to recruit to fit a job, and early ethical education should be done in order for the individual to reach the highest ethical stage.

Library and Information Resource Center

Address: SARABURI

Email: dirlibr@apiu.edu

Created: 2562

Modified: 2019-08-05

Issued: 2019-08-05

Article/Proceeding

application/pdf

In 5th Internatioinal Scoholars' conference proceedings and full papers.

eng

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