Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/310718 
Year of Publication: 
2018
Citation: 
[Journal:] Journal of Accounting and Management Information Systems (JAMIS) [ISSN:] 2559-6004 [Volume:] 17 [Issue:] 3 [Year:] 2018 [Pages:] 462-483
Publisher: 
Bucharest University of Economic Studies, Bucharest
Abstract: 
The purpose of this paper is to provide empirical evidence in relation to the ethical development of students studying accounting in Indonesia. To understand the development of these students' ethical maturity, we examine their perspectives about the purpose of accounting and the objective of business. The paper reports on the results of four focus groups of accounting students who just completed an introductory financial accounting course. The Indonesian context is then used to frame the analysis of the focus groups. Insights from the focus groups reveal a strong notion that the perspectives of students studying accounting in Indonesia were solely influenced by ethical values of Anglo-American capitalism. The ethical values of prioritising shareholder interests over other stakeholders are generally accepted by these students as the nature of accounting and business. The finding suggests that accounting education does not only change the cultural values of students studying abroad in western countries as highlighted by previous studies, it also shapes the ethical values of accounting students educated at home. Thus, this paper concludes that accounting education in Indonesia does not develop students' ethical maturity because they were only inculcated with a single perspective.
Subjects: 
Accounting education
ethical maturity
Islamic values
Indonesia
JEL: 
M41
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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