BUSINESS AND PROFESSIONAL ETHICS FOR ACCOUNTANT

Pengertian dan Teori Etika Raymond Baumharts study:

LANDASAN DASAR

Prinsip-prinsip tingkah laku yang mengatur individu atau kelompok. The study of morality: Moral standards vs nonmoral standards Berkaitan dengan persoalan yang dianggap akan merugikan secara serius atau benar-benar akan menguntungkan manusia Tidak diterbitkan atau diubah oleh keputusan dewan otoritatif tertentu Standar moral harus lebih diutamakan daripada nilai lain termasuk kepentingan diri sendiri Didasarkan kepada kepentingan yang tidak memihak 2 Berhubungan dengan emosi tertentu dan kosakata tertentu

MANUEL G. VELASQUEZ: Adalah studi standar moral yang tujuan eksplisitnya adalah menentukan sejauh apakah standar moral yang diberikan (atau penilaian moral yang berdasarkan pada standar itu) lebih atau kurang benar. Business ethics is: Merupakan studi standar formal dan bagaimana standar diterapkan ke dalam sistem dan organisasi yang digunakan masyarakat modern untuk memproduksi dan mendistribusikan barang dan jasa dan diterapkan kepada orang-orang yang ada didalam oraganisasi. The process of evaluating decisions, either pre 3 or post, with respect to the moral standards of

Macro Perspective efficiency and effectiveness of market system Micro Perspective ethics and trust

Common Ethical issues faced by business executives: Bribery = suap Coercion = Pemaksaan Deception = Penipuan Theft = Pencurian Unfair Discrimination = diskriminasi tak wajar

Developmental Psychologist Lawrence Kohlberg Jean Piaget; James Rest; Carol Gilligan Kohlbergs Moral Stages Development

A. Moral Development

Basis Teori Etika

Level 1: Preconventional

Focus on the self right or wrong are judged by their effect on decision makers Stage 1: Orientasi hukuman dan ketaatan

Level 2: Conventional

Stage 2: Orientasi Instrumen dan Relativitas

Focus on group and its rules, so person strives not only to avoid punishment, but to live up to the expectations of the grouppositive way Stage 3: Orientasi Kesesuaian Interpersonal Stage 4: Orientasi Hukum dan Keteraturan

Level 3: Postconventional
primary focus back to individual but focus on inner principles Stage 5: Orientasi Kontrak sosial Stage 6: Orientasi prinsip etis universal

Mengacu pada proses penalaran dimana prilaku, institusi, atau kebijakan dinilai sesuai atau melanggar standar moral

B. Moral Reasoning

Pemahaman tentang yang dituntut, dilarang, dinilai atau disalahkan oleh standar moral yang masuk akal Bukti atau informasi yang menunjukkan bahwa orang, kebijakan, institusi atau perilaku tertentu mempunyai ciri-ciri standar moral yang menuntut, melarang, menilai atau menyalahkan.

Kriteria yang digunakan untuk mengevaluasi kelayakan penalaran moral: Penalaran moral harus logis Bukti faktual yang dikutif untuk mendukung penilaian harus akurat, relevan, dan lengkap Standar moral yang melibatkan penalaran moral 8

Prinsip-Prinsip Etika
Consequentialist (teleological principles) focus on the outcome or end results of a decision Egoism: a standard that focuses on self interest (Adam Smith, 1723 - 1790) Utilitarianism: a decision is ethical if it provide greater net utility than any other alternative decision (Jeremy Bentham, 1748 1832, John Stuart Mill, 1806 1873) a. Act Utilitarianism b. Rule Utilitarianism

Nonconsequentialist (deontological principles) the outcome of a specific decision is irrelevant to the determination of whether the decision is ethical) Rights Principles ( Immanuel Kant, 1724 1804) Justice Principles (rights, fairness and equality): a. Distributive Justice: Based on equality (egalitarianism) Based on contribution (capitalism) Based on needs and abilities (socialism) Based on freedom (libertarianism) Based on fairness * John Rawls (theory of justice)

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b. Retributive Justice (Aristotle): a person bears moral responsibility for his/her actions unless he/she is forced to take action or is ignorant of the acts negative consequences. c. Compensatory Justice: is concerned with compensating the party injured by the wrongful act.
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Virtue Ethics

Moral Virtue: is an acquired disposition that is valued as part of the character of morally good human being and that is exhibited in the persons human behaviour (honesty, courage, integrity, self-control) Aristotle: a habit that enables ahuman being to act in accordance with the specific purpose of human being.
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Implication: An action is morally right if in carrying out the action the agent exercise, exhibits or develops a morally virtues character and it is morally wrong to the extent that by carrying out the action the agent exercises, exhibits or develops a morally vicious character Morality in international contexts theory of ethical relativism
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Ethics Dilemma

Normative ethics deal with questions of ought or value theories of obligation Please discuss Ed Thicks Dillema Hints for solution of a case: a. Identify the facts b. Identify the accounting issues c. Specify the ethical issues * Identify the stake holders and their duties/rights/claims to right * Identify the major principles, rules, norms and values * Specify the problem
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d. Specify the alternative actions and their consequences e. Compare with respect to ethical considerations: * as the relate to principles, rules, norms and values * as the relate to the consequences f. Decide the best course of action and defend it
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