The Influence of contextual factors on professional accountants' ethical judgments in Indonesia

Sany Dwita

Research output: Contribution to journalMeeting abstract

Abstract

Purpose: To examine the influence of contextual factors on professional accountants’ ethical judgments in Indonesia. This study has four objectives which provide the basis for four papers as follows. First, to examine the influence of contextual factors on accounting and accountability in Indonesia from 1998 to 2011. Second, to investigate the influence of cultural values on interpretation of IFAC’s Code of Ethics for Professional Accountants (The Code) in Indonesia. Third, to empirically test the influence of cultural values on professional accountants’ ethical judgments, in relation to external auditors’ independence. Finally, to examine the influence of client gender and auditor gender on external auditors’ judgments. Originality: Examining the influence of contextual factors namely historical, cultural, social, political, and economic factors on professional accountants’ ethical judgments in relation to the focus of international convergence of accounting in Indonesia. Key literature/theoretical perspective: Accounting ecology framework (Gernon & Wallace, 1995) and includes conflict of interest and power dependence. Design/methodology/approach: This study use survey questionnaires and semi-structured interviews with senior staff of Ministry of Finance (MoF) and Capital Market and Financial Institutions Supervisory Agency (Bapepam-LK—Badan Pengawas Pasar Modal dan Lembaga Keuangan), accounting academics, practitioners, and accounting professional bodies in Indonesia. Findings: Research in progress. Research implications: Focusing on the applicability of Western theoretical framework in explaining accounting and accountability in emerging economy. Practical and social implications: The findings will have implication for enhancing and facilitating accounting convergence in Indonesia.
Original languageEnglish
Pages (from-to)33-34
Number of pages2
JournalExpo 2011 Higher Degree Research : book of abstracts
Publication statusPublished - 2011
EventHigher Degree Research Expo (7th : 2011) - Sydney
Duration: 10 Oct 201111 Oct 2011

Keywords

  • Indonesian accounting
  • convergence
  • contextual factors
  • accountants' judgment

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