PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

PERSEPSI MAHASISWA AKUNTANSI TENTANG PRAKTIK CREATIVE ACCOUNTING

Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data w...

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Bibliographic Details
Main Authors: Moh Lutfi Saiful Arif, Robiatul Aulia, Nurul Herawati
Format: Article
Language:English
Published: University of Brawijaya 2014-04-01
Series:Jurnal Akuntansi Multiparadigma
Subjects:
persepsi
mahasiswa akuntansi
creative accounting
teori etika bisnis
Online Access:http://jamal.ub.ac.id/index.php/jamal/article/view/292/347
Description
Summary:Abstract: Accounting Students Perceptions about Creative Accounting Practices. This study aims to determine the students' perceptions about the accounting practices of creative accounting viewed from business ethics theory. This research was conducted with descriptive qualitative method. Data was collected by interview to 5 accounting students of the Faculty of Economics, University Trunojoyo as key informants. Results of interviews on creative accounting was then analyzed by employing theory of business ethics. The results of this study showed that creative accounting can not be accepted from ethics theory of deontology, utilitarianism, and ethical egoism. Students also perceived that creative accounting is unethical act.
ISSN:2086-7603
2089-5879

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