ARTÍCULO
TITULO

Construction of Ethic Code of Public Accountant in Perspective of Value of Bugis Culture

Muhammad Aras Prabowo    
Hadri Mulya    

Resumen

This study aims to construct the code of ethics for public accountants in perspective of bugis culture value. The focus of this study to formulate the code of ethics for public accountants on perspective of bugis culture value. The approach used was the interpretive-constructivism paradigm with the method of spradley-style etnography. The data collection follows the creswell and spradley-etnographic interview techniques. The result of this study succeeded formulate the code of ethics for public accountants on perspective of bugis culture: 1). Lempu sustained by ada tongeng, getteng, asitinajang, amaccang, and warani, 2). Pacce generated from sipakatau, sipakalebbi, sipakainge, sipatokkong, and sipakarennu, 3). Reso, and 4). Appesona ri dewata seuwwae as instrument in actualitation the code of ethics, because a code of ethics will no exist if there is no practice on it. The conclusion of this study that the values have been disclosed, crystallized by the researcher as a code of ethics for public accountants on bugis cultural perspective to improve compliance on code of ethics for public accountants.

 Artículos similares

       
 
Wilford Mawanza,Tinevimbo Chokuda Santu,Sibonile Mdlongwa     Pág. 74 - 80
The study sought to evaluate the extent of compliance by listed banking institutions to the Reserve Bank of Zimbabwe corporate governance guidelines of 2004. The research sample comprised of five listed banks. Secondary data was collected through content... ver más

 
Riska Sarofah,Titin Purwaningsih,Nurhakim Nurhakim     Pág. 107 - 125
The characteristic of a democratic country is implementation of election. In Indonesia it has include in national and local levels. Local elections held simultaneously in 2015, 2017 and 2018. One of the city conducting the election is Yogyakarta City. In... ver más

 
Dominic D. Wells, Anthony D. Molina     Pág. 292 - 308
This article examines the ethics of honesty and deception in public administration. Building on previous research showing that public administrators rank honesty as an essential public service value but also sometimes use deception while carrying out the... ver más

 
Ahamad Faosiy Ogunbado,Umar Ahmed,Balogun Adekunle Daud     Pág. 119 - 124
In today?s world, societies are experiencing rapid moral degeneration in all forms of indecencies which become unfortunately the main source of attraction. The animalistic features of human being are on top. Yet, holistic development of human personality... ver más

 
Atef Saleh Al-Adwan     Pág. 11 - 15
This article aims to describe the situation of corporate governance act in Jordan within the international principles of corporate governance. The subject of governance received limited attention, especially at the local level, while most attempts have f... ver más