International Journal of Applied Business and International Management
Vol 3, No 2 (2018): IJABIM VOL 3 NO. 2

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

Muhammad Aras Prabowo (Universitas Mercu Buana)
Hadri Mulya (Universitas Mercu Buana)



Article Info

Publish Date
20 Dec 2018

Abstract

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.

Copyrights © 2018






Journal Info

Abbrev

IJABIM

Publisher

Subject

Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

Description

IJABIM aims to feature narrative, theoretical, and empirically-based research articles relevant to international business and business practices. In addition, we strive to develop a community composed of professionals as well as experts from different countries in Asia, in hope to generate good ...