Accounting Ethics Education in the Industrial Revolution 4.0: An Educators Perspective

DOI

10.2991/aebmr.k.200415.005How to use a DOI?

Keywords

accounting, industrial revolution 4.0, ethics, educator, teaching

Abstract

The industrial revolution 4.0 had transformed the way business organizations worked. Accounting educators needs to adapt with this situation by preparing students to have the ability to use information technology and be able to give insights from data, increase their expertise, be open-minded in facing the changes and being able to maintain good values and ethics as well. This paper examines the perception of Indonesian educators about the importance of accounting ethics education within the industry 4.0 era. This study portray the method used to teach ethics in accounting courses, also the problems and factors that encourage the educators in this education process. The method used was survey method, through questionnaires and interviews. The findings revealed that educators believe ethics must be increased in the industry 4.0 due to the risk of fraud that is anticipated to occur in the business world where technology and innovation involved. The educators anticipated the possibility by inserting the topic of ethics in the process of teaching accounting subjects and discussing current ethical issues in accounting. Achieving the learning objective formulated in the curriculum, fulfilling their responsibility to give further understanding of accounting, are the factors that encourage educators in teaching ethics. Whereas time constraints and lack of reference are the factors that the educators might struggle to overcome.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

TY  - CONF
AU  - Padma Adriana
AU  - Riezky Amalia
AU  - Kuni Utami
PY  - 2020
DA  - 2020/04/17
TI  - Accounting Ethics Education in the Industrial Revolution 4.0: An Educators Perspective
BT  - Proceedings of the 1st Annual Management, Business and Economic Conference (AMBEC 2019)
PB  - Atlantis Press
SP  - 21
EP  - 25
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200415.005
DO  - 10.2991/aebmr.k.200415.005
ID  - Adriana2020
ER  -