Pancasila as Accountant Ethics Imperialism Liberator

Unti Ludigdo and Ari Kamayanti

Ethics in accounting has been put in a spotlight since the fall of Enron. Although there have been developments and turmoils over accountant ethics, accounting scandals do not come into a halt. This raises a question: what is wrong with the present accountant ethics? Since ethics carry values, the adoption of IFAC code of ethics in Indonesia also mean that ‘foreign’ values are coerced into Indonesian accountant ethics resulting in accountants’ inability to solve local problems. This article is trying to explain how Pancasila, as a nation ideology in Indonesia that carries cherished local values, could become alternative as a base to develop accountant ethics. Stakehoders’ approach is used to provide arguments on the relevance of Pancasila to accountant ethics to hinder the invasion of ethics imperialism as well as to maintain accountants’ integrity.

Field of Research: Accounting Ethics

published in World Journal of Social Sciences (WJSS)
Vol. 2. No. 6. September 2012 Issue. Pp. 159 – 168
ISSN: 1838-3785 (Print) and ISSN: 1839-1184 (Online)
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