LITERARY REVIEW ON THE ANTECEDENT OF ETHICAL DILEMMA IN MANAGEMENT ACCOUNTING PROFESSION
Downloads
This study aims to: 1) Describe a model expounding the inception of ethical dilemma management accountants are exposed to, delving to its antecedents; and 2) Formulate a strategy to combat ethical dilemma experienced by management accountants. The data is collected through literary study. Data analysis process is descriptive-andqualitative in nature, consisting of data explication, data reduction, and concluding inference. The result showed that ethical dilemma of management accountants was rooted by two antecedent factors: internal and external. One of the many strategies to combat it and to produce ethical decisions was to orient one's intention to ethical deeds. The intent was affected by three elements, which were attitude towards behaviour, subjective norms, and perceived behavorial control. This study is expected to be a source of inspiration and strategy for management accountants in dealing with ethical dilemmas in decision making related to their profession. Its academic implications, hence, hopefully will be of an enriching and useful reference for accounting profession ethics study, as well as inspiring a deeper interest in research management accounting ethics.
Downloads
Abdurrahman, A., dan Yuliani, N. 2012. Determinasi Pengambilan Keputusan
Etis Auditor Internal (Studi Empiris Pada BUMN dan BUMD di Magelang
dan Temanggung). Widya Warta. Vol.35 No.2. Pp.1-17.
Agung, E.W., dan Wijayanti, A. 2016. Analisis Pengaruh Persepsi Auditor
Tentang Penerimaan Etika Dan Kode Etik Ikatan Akuntan Indonesia
Terhadap Praktik Manajemen Laba. Jurnal STIE Semarang. Vol.8
No.2.Pp.61-78.
Arikunto, S. 2016. Prosedur Penelitian Suatu Pendekatan Praktik. Jakarta :
Rineka Cipta.
Aranya, N., and Ferris, K. R. 1984. A reexamination of accountants'
organizational-professional conflict. The Accounting Review. Vol.59
No.1.Pp.1-11.
Azwar, S. 2007. Penyusunan Skala Psikologi. Cetakan Kesembilan. Yogyakarta :
Pustaka Pelajar.
Bangun, Y., and Asri, M. 2017. Ethical Decision Making in Public Accounting
Firm. Available at SSRN 2992936.
Buchan, H. F. 2005. Ethical decision making in the public accounting profession:
An extension of Ajzen's theory of planned behavior. Journal of Business
Ethics. Vol 61 No.2.Pp.165-181.
Chernev, A. 2003. Product Assortment and Individual Decision Processes.
Journal of Personality and Social Psychology.Vol.85 No.1.Pp.151-162.
Cohen, J.R. 1995. An Exploratori Examination of Internal Differences in Auditors
Ethical Perception. Behavioral Reserch in Accounting. Vol.13 No.3.Pp.1-
De Janasz, S., Dowd, K.O., and Schneider, B.Z. 2002. Interpersonal Skills in
Organizations. New York: McGraw Hill International.
Diamastuti, R. 2014. Dilema Etika dan Simbolisme Kode Etik Akuntan
Manajemen Perspektif Kualitatif-Fenomenologis. 3rd Economics and
Business Research Festival. Pp.1782-1803.
Duffy, K.G., and Atwater, E. 2002. Psychology for Living: Adjustment, Growth,
and Behavior Today. New Jersey: Prentice Hall.
Eweje, G. and Brunton, M. 2010. Ethical perceptions of business students in a
new zealdan university: Do gender, age, and work experience matter?.
Business Ethics: A European Review. Vol.19 No.1. Pp.1-11.
Fishbein, M., and Ajzen, I. 1975. Belief, attitude, intention, and behavior.
Reading MA: Addison-Wesley.
Fishbein, M. and Ajzen, I. 2010. Predicting and Changing Behavior: The
Reasoned Action Approach : Pschology Press.
Gibson, I.D. 1996. Organisasi, Perilaku, Struktur, Proses. Jakarta : Bina Rupa
Aksara.
Heider, F. 1958. The Psychology of Interpersonal Relations. New York : Wiley.
Indriani, E. 2018. Akuntansi Manajemen. Yogyakarta : CV. Andi Offset.
Jones, G. E., and Kavanagh, M. J. 1996. An Exprimental Examination of the
Effects of Individual and Situational Faktors on Unethical Behavioral
Intentions in the Workplace. Journal of Business Ethics. Vol.15 No.2.
Pp.511-523.
Kjonstad, B., and Willmott, H. 1995. Business ethics: Restrictive or
empowering?. Journal of Business Ethics. Vol.14 No.6. Pp.445-464.
Koerniawan, K.A. 2013. Etika Profesi Dalam Problematika Di Era Competitif
Menurut Sisi Pandang Akuntan Publik. Jurnal Modernisasi. Vol.9
No.1.Pp. 49-64.
Lubis, I.A. 2010. Akuntansi Keperilakuan, Edisi 2. Jakarta : Salemba Empat.
Moleong, L. J. 2012. Metode Penelitian Kualitatif Cet, Ke-30. Jakarta : Remaja
Rosdakarya.
Muri, Y. 2014. Metode Penelitian: Kuantitatif, Kualitatif, dan Penelitian
Gabungan. Jakarta : Prenadamedia Group.
Ngumar, S. 1997. Peran Akuntan Manajemen Pada Perubahan Lingkungan Bisnis
Di Indonesia. Ekuitas. Vol.1 No.2. Pp.61-69.
Okezie, S. O. 2016. Auditing and ethical sensitivity: Resolving the dilemma.
European Journal of Accounting, Auditing, and Finance Research. Vol.4
No.4. Pp.25-36.
Ponemon, L. 1992. Ethical Reasoning and Selection-Socialization in Accounting.
Accounting Organization dan Society. Pp.239- 258.
Pratolo, S. dan Jatmiko, B. 2017. Akuntansi Manajemen Pemerintah Daerah.
Jurnal UMY. Vol.2 No.2. Pp.28-41.
Rest, J.R. 1979. Development in Judging Moral Issues. University of Minnesota :
Press, Minnesota.
Richmond, K.A. 2011. Ethical Reasoning, Machiaveliian, and Gender: The
Impact on Accounting Students' Ethical Decision Making. Symposium on
Ethics Research in Accounting: Amerikan Accountung Association.
Robbins dan Judge. 2008. Organizational Behavior. Salemba Empat, Jakarta.
Rudianto. 2013. Akuntansi Manajemen Informasi Untuk pengambilan Keputusan
Strategis. Jakarta : Erlangga.
Samryn, L.M. 2012. Akuntansi Manajemen: Informasi Biaya untuk
Mengendalikan Aktivitas Operasi dan Informasi, Edisi Pertama. Jakarta :
Kencana Prenada Media Group.
Smith, B. 2009. Ethical Ideology And Cultural Orientation: Understanding The
Individualized Ethical Inclinations Of Marketing Students. American
Journal of Business Education. Vol.2 No.8. Pp.27-36.
Subagyo, Masruroh, N.A., dan Bastian, I. 2018. Akuntansi Manajemen Berbasis
Desain. Yogyakarta : Gadjah Mada University Press.
Suedi, B. 2012. Peranan Akuntansi Manajemen Dalam Pengambilan Keputusan
Manajerial. Jurnal STIE Semarang. Vol.4 No.2. Pp.74-86.
Tikollah, Ridwan, Triyuwono, I., dan Ludigdo, U. 2006. Pengaruh Kecerdasan
Intelektual, Kecerdasan Emosional, dan Kecerdasan Spiritual Terhadap
Sikap Etis Mahasiswa Akuntansi (Studi pada Perguruan Tinggi Negeri di
Kota Makasar Provinsi Sulawesi Selatan). Simposium Nasional Akuntansi
IX .
Weaver, G. R. 1995. Does ethics code design matter? Effects of ethics code
rationales and sanctions on recipients' justice perceptions and content
recall. Journal of Business Ethics. Vol.14 No.5. Pp.367-385.
Widyarini, N. 2009. Seri Psikologi Populer: Kunci Pengembangan Diri.Jakarta :
PT Gramedia.
Widyastuti, T., dan Ariani, M. 2015. Pemikiran Moral Dan Faktor-Faktor Pribadi
Mahasiswa Terhadap Perilaku Moral. Jurnal Bisnis dan Manajemen.
Vol.16 No.1. Pp.3-12.
Wijayanti, D.M., Kasingku, F.J., dan Rukmana, R. 2017. Dilema Etika Pada
Akuntan-Sebuah Studi Persepsi Mahasiswa Akuntansi. Jurnal Dinamika
Akuntansi dan Bisnis. Vol.4 No.2. Pp.159-172.
Copyright (c) 2021 Jurnal Riset Akuntansi Dan Bisnis Airlangga
![Creative Commons License](http://i.creativecommons.org/l/by-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.