Persepsi Mahasiswa terhadap Pendidikan Etika Profesi Akuntan dalam Pendidikan Akuntansi

Achdy Muhadis, Vanica Serly
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引用次数: 1

Abstract

This study describes the perception of stakeholders about the importance of accounting profession ethics education. The purpose of this study was to look at the differences in perceptions in the views of students, both those who have taken ethics courses and those who have not, and to see from the gender differences of these students. In contrast to previous studies which only looked at conceptual differences between students and lecturers, this study adds to the perceptions of graduates. This study uses a purpose sampling method and a survey method through the distribution of questionnaires. The results of this study (1) indicate that there is no difference in perception among interested parties about the importance of professional ethics education for accountants. (2) There is no difference in perception about the importance of ethics education in the accounting profession between men and women. (3) There is no difference in perception between students who take or do not take accounting profession ethics education courses.
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学生对会计教育职业道德的看法
本研究描述了利益相关者对会计职业道德教育重要性的看法。这项研究的目的是观察学生在观点上的认知差异,包括那些上过伦理学课程的学生和那些没有上过伦理学课程的学生,并从这些学生的性别差异中看到。以往的研究只关注学生和讲师之间的概念差异,而这项研究增加了毕业生的认知。本研究采用目的抽样法和问卷调查法。本研究结果(1)表明,各利益相关方对会计师职业道德教育重要性的认知没有差异。(2)男性和女性对会计职业道德教育重要性的认知没有差异。(3)参加和未参加会计职业道德教育课程的学生在认知上没有差异。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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