Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study

Zulkarnain Rizal Pahlevie, B. Basuki

2018

Abstract

This research attempts to explain how the practice of the public accountants’ code of ethics can be upheld from the perspective of the local culture and discusses the implementation of this code in the Javanese cultural environment. By engaging with the ethnographic method in a gradual chronological plot, the researchers show that Javanese cultural ethics strengthen the implementation of the five principles in the professional ethics of public accountants. Although some incorrect understanding related to these Javanese cultural ethics are an obstacle to establishing the public accountant code of ethics in the Javanese cultural environment, this research could be a practical guide for those Javanese who are already or would be involved in the public accounting profession to uphold the public accountant code of ethics in the Javanese cultural environment of East Java.

Paper Citation

in Harvard Style

Pahlevie Z. and Basuki B. (2018). Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study.In Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium, ISBN 978-989-758-339-1, pages 761-767. DOI: 10.5220/0007021007610767

in Bibtex Style

@conference{jcae symposium18,
author={Zulkarnain Rizal Pahlevie and B. Basuki},
title={Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study},
booktitle={Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,},
year={2018},
pages={761-767},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0007021007610767},
isbn={978-989-758-339-1},
}

in EndNote Style

TY - CONF

JO - Proceedings of the Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study - Volume 1: JCAE Symposium,
TI - Interpreting The Public Accountants’ Code Of Ethics From The Perspective Of Javanese Culture In East Java: An Ethnographic Study
SN - 978-989-758-339-1
AU - Pahlevie Z.
AU - Basuki B.
PY - 2018
SP - 761
EP - 767
DO - 10.5220/0007021007610767