Moral Reasoning & Research Design
In the context of a moral argument, moral reasoning is defined as the arguments about how people should act or give a reason to justify or criticize specific behavior. In the study, there are several presuppositions:
1. Consciousness of public accountants is defined as the extent to which the moral reasoning of public accountants influences ethical decision-making (judgments of good or bad and of right or wrong behavior) towards the upholding of a principal code of conduct.
2. The principles of a code of conduct contains seven ethical “standards” for professional accountants that address moral and ethical behavior regarding activities, ...view middle of the document...
In addition, some internal auditors were interviewed as they too would have worked closely with the external auditors and have had some opportunity to observe their performance.
In the study, the discussion regarding implementation of ethics in accounting practices focused more on the specific scope of ethics in ethical codes or principles of conduct for professional public accountants and utilized qualitative methods to resolve the ethical codes problem. A case study-type analysis is used to explore the factors that influence the consciousness of professional public accountants in performing in accordance with principal codes of conduct, and how professional public accountants improve effectiveness in the implementation of suitable principles codes of conduct. Two groups of variable categories are used in this study. They are independent variable and dependent variables (presented in Table 1 and Table 2). The independent variable is the level of moral development of professional public accountants in Indonesia which is shown by the performance of professional public accountant in Indonesia. The dependent variables are five parts of the code of professional conduct of the AICPA.
Classificatory Variables | * Dependent variables * Independent variables |
Independent Variables | The performance of Professional Public Accountants in...