Can Violations Of Ethic And Moral In The Practices Of Accounting Be Vanished?


  • Pujiono Pujiono
  • Tjiptohadi Sawarjuwono


The Practices of Accounting is influenced by many factors. The main factor that often be discussed are ethic- and Moral. These Factors will influence theories, concepts of accounting and accounting’s setting standard, Practices of accounting, and auditor. Factors of ethic and moral are based from religions teaching that be growth in social life. In other side, in the practices of accounting which was applied by those factors are still also happen many violations that could cause accounting’s infonnation reï¬-actions. These violations often did by internals or even extemals accountants. These violations can be vanished, but they don’t have to pass short cut only with auditors insurance. The violations beginning take place when religions can not influence already for ethic and moral actions in practice of accounting. Therefore, it’s necessary to re—study about religions philosophy as a base stand for science and practice of accounting in the real world.

Keywords: Religions, Ethic, Moral, Violation, Accounting, and Practice of Accounting


How to Cite

Pujiono, P., & Sawarjuwono, T. (2013). Can Violations Of Ethic And Moral In The Practices Of Accounting Be Vanished?. The International Journal of Accounting and Business Society, 13(1), 13–32. Retrieved from