Accounting Theory: An Ethical Perspective of Real Life Scenarios

Raj, Shivneil Kumar; Roy, Sandhiya

doi:10.18533/ijbsr.v6i10.1006

Cited by 4 publications

(4 citation statements)

References 2 publications

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“…Sejak tahun 1970, hingga saat ini disebut sebagai masa teori akuntansi positif. Penelitian dalam bidang akuntansi tentu akan merujuk pada teori akuntansi, sehingga banyak penelitian yang berlandaskan teori akuntansi, seperti karya tulis oleh (Al-Htaybat & Alberti-Alhtaybat, 2013;Apriyanti, 2017;Azmi et al, 2019;Berisha & Asllanaj, 2017;Hommel & Schmitz, 2013;Johnstone, 2018;Legenchuk & Iskorostenska, 2020;Näsi et al, 2013;Oldroyd et al, 2015;Osadcha et al, 2018;Ozili, 2020;Penman, 2015;Raj & Roy, 2016;Vegera et al, 2018;Zhou, 2019;Zyznarska-Dworczak, 2017).…”

Section: Teori Akuntansiunclassified

Tinjauan Literatur: Perkembangan Teori Akuntansi

Limtaroli,

et al. 2023

JRAMM

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Findings and opinions build a theory. Almost all fields or research areas certainly have theory as the basis for their practice. This study aims to describe and explain the development of accounting theory and practice, as well as to draw conclusions from previous studies or research. The method used in this study is systematic literature review (SLR) with a selected sample of 30 articles, both from within the country and abroad, published from 2012-2022. Selected articles with similar research topics, namely the discussion of accounting theory, its development and implementation. Until now, research on accounting theory is still often carried out, both carried out by domestic and foreign parties. Accounting theories are also still often used as a reference in research, especially accounting theory itself, positive accounting theory, agency theory, and normative accounting theory.

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Section: Teori Akuntansiunclassified

Tinjauan Literatur: Perkembangan Teori Akuntansi

Limtaroli,

et al. 2023

JRAMM

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“…Unlike other professionals, sales representatives are employees who work in an increasingly complex and multifunctional environment that may provide numerous opportunities for unethical behavior [23]. For example, sales representatives may come across customers demanding bribes or commissions from them to buy their products [24][25][26]. Also, sales representatives may be under pressure by supervisors and senior managers to bring in more business, which influences them to focus on numbers at the expense of other attributes such as ethics and integrity [27].…”

Section: Causes and Effects Of Unethical Behavior Among Pharmaceutical Sales Representativesmentioning

confidence: 99%

General Theory of Marketing Ethics and Unethical Behavior in the Pharmaceutical Industry Field

Sawad¹,

Andrews²

2021

Int j pharm res allied sci

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Most theoretical efforts in marketing ethics focus on the normative approach, not the positive approach. Theories emphasize formulating guidelines and rules that can assist marketers in their efforts to behave ethically; however, the general theory of marketing ethics is descriptive; the theory tries to explain the decision-making process for the condition having ethical content. The discussion and valuation process involves normative ethical notions based on moral philosophy. On the other hand, the theory indicates that a personal moral norms concept based on an understanding of the society moral values levels enables an individual to make ethical decisions. The societal level of moral norms promotes social trust, based on deontological ethics. Resulting in social trust, promoting businesses' productivity and economic growth. However, the broad understanding of marketing ethics needs a holistic understanding of the existing knowledge. This will help to identify and explore ethical issues involved in the marketing industry. The primary purpose of this paper was to provide critical analysis and synthesis of the literature related to the general theory of marketing ethics and the strategies that sales managers in the pharmaceutical industry use to improve ethical marketing training to reduce unethical sales representative behavior. The review is organized so it includes six primary sections: a general theory of marketing ethics, causes and effects of unethical behavior, benefits of addressing unethical behavior, challenges faced in addressing unethical behavior, relationship building as the appropriate strategy for addressing unethical behavior, and training strategies to reduce unethical behavior.

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“…because people from different cultural background might have a different values, norm and perspective in and about the world (Douglas & Wier, 2005;Fenitra & Sri, 2020). Raj and Roy (2016) discussed that culture set a rule to individual that everyone should behave in ethical manner, for example stealing is not acceptable in any culture because it's unethical. It is undeniable that ethic seen differently from people from different countries because of the culture differences (Aminlari, 2019;Waldmann, 2000) In addition, individual from different countries will make ethical judgment differently (Liu et al, 2021).…”

Section: Introductionmentioning

confidence: 99%

Determining The Factors Influence Ethical Behavior Intention Among Accounting Students: Madagascar and Indonesia Cases

Rakotoarisoa

Kurnia

Agustina

2022

IJEBI

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Ethical behavior is very essential for a professional career as well as in academics, especially for accounting students. Ethics makes an individual behave, engage, participate, and intend an ethical and right decision. It is important to study the ethical behavior among accounting students, knowing the factors influencing the intention of accounting students to engage or participate in ethical behavior would help to prepare an effective behavior and engage ethically in their future careers. This study discusses the ethical behavior of university students majoring in Accounting in Madagascar and Indonesia and its purpose is to analyze the influence of attitude, subjective norms, and perceived behavior control on the ethical behavior of university accounting students in Madagascar and Indonesia. This study was conducted on 200 respondents, precisely 100 from Madagascar and 100 from Indonesia, all of whom are university accounting students. The result of the analysis showed that together attitude, subjective norms, and perceived behavior control has a positive influence on the ethical behavior of university accounting students in Madagascar and Indonesia. Based on the results of data processing using multi-group regression analysis using SPSS software, proven that attitude and perceived behavior control has a positive effect and significant effect on the ethical behavior of university accounting students, while subjective norm does not affect the intention of student toward ethical behavior.

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Accounting Theory: An Ethical Perspective of Real Life Scenarios

Cited by 4 publications

References 2 publications

Tinjauan Literatur: Perkembangan Teori Akuntansi

Tinjauan Literatur: Perkembangan Teori Akuntansi

General Theory of Marketing Ethics and Unethical Behavior in the Pharmaceutical Industry Field

Determining The Factors Influence Ethical Behavior Intention Among Accounting Students: Madagascar and Indonesia Cases

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