Proceedings of the 7th Regional Accounting Conference (KRA 2020)

Accounting Students and Business Ethics Perception

Authors
Sheila Febriani Putri, Dwi Hantoro Prakoso, Septy Nur Sulistyawati, Siti Mariyah
Corresponding Author
Sheila Febriani Putri
Available Online 19 April 2021.
DOI
https://doi.org/10.2991/aebmr.k.210416.029How to use a DOI?
Keywords
Business Ethics, Students’ Perception, Behavior
Abstract

Ethical violence which is often commited by businesspersons in Indonesia and the high interest of students to become an enterprenure make business ethics even more important to being studied. Business ethics subject is an effort to increase the students’ understanding about business ethics components. So far, research about ethics is dominated by profession ethics. Therefore, it is important conducting a research about business ethics. The educational institution needs to involve the students in making the policy about business ethics curriculum. Therefore, the research focusing on the students’ perception needs to be done. This research applied qualitative methods with phenomenology approach. The source of the data used in this research was primary data from the questionnaires. Research subject consisted of 53 accounting students of Malang University. The step of data analysis consists of data reduction, data presentation and conclusion. The result of this research showed that the students perceive ethics as a rule for people about the good and bad things, right or wrong, which is used as life guidance, while business ethics is a rule for the businesspersons (company, individual in the company) in doing their business. Ethics is related to religion and value in rationality searching. The difference of law, ethics and etiquette are on their scope. Ethics is not limited on the way how an action is done, while etiquette is only valid on the association. Meanwhile, the scope of the law is much wider and has force element. In understanding ethics, there is an intact human paradigm which means as a form of human balance in living their life. The whole respondent agreed that learning business ethics is important for accounting business as well as accounting education.

Copyright
© 2021, 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/).

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Volume Title
Proceedings of the 7th Regional Accounting Conference (KRA 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
19 April 2021
ISBN
978-94-6239-366-0
ISSN
2352-5428
DOI
https://doi.org/10.2991/aebmr.k.210416.029How to use a DOI?
Copyright
© 2021, 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/).

Cite this article

TY  - CONF
AU  - Sheila Febriani Putri
AU  - Dwi Hantoro Prakoso
AU  - Septy Nur Sulistyawati
AU  - Siti Mariyah
PY  - 2021
DA  - 2021/04/19
TI  - Accounting Students and Business Ethics Perception
BT  - Proceedings of the 7th Regional Accounting Conference (KRA 2020)
PB  - Atlantis Press
SP  - 224
EP  - 230
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.210416.029
DO  - https://doi.org/10.2991/aebmr.k.210416.029
ID  - Putri2021
ER  -