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Jurnal

Jurnal Riset Akuntansi Indonesia

Keyword

levinas’ perspective, deliberative moral reasoning, accounting students, grey area of athics.

Pengarang

Kias Ayu Damara, Supriyadi

Subject

ACCOUNTING

[Abstrak]

this study aims to analyze the
significance of levinas’ perspective on the deliberative moral reasoning of
accounting students when facing a grey area of ethics in a corporate accounting
context. In a between-subjects experimental design, 36 undergraduate accounting
students at the faculty of economics and business, Universitas Gadjah Mada, were
randomly assigned into two groups, which are a treatment group and a control
group. The first group received a treatment group and a control group. The first group received a treatment of
levinas’ perspective, while the second received no treatment at all. How ever,
both responded to the same four ethical dilemmas faced by corporate accountants
designed to measure their deliberative moral reasoning. As expected, students
in the treatment group exhibited significantly higher deliberative moral
reasoning than those in the control group. This results thus suggest that
levinas’ perspective has significance in accounting students’ deliberative
moral reasoning when facing a grey area of ethics in a corporate accounting
scheme.

Periode

Vol 16, Nomor 01, Tahun 2013

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