Indications of Machiavellianism in Ethical Decision of Senior Accountants

Ananda, Febryandhie and Marlius, Doni (2021) Indications of Machiavellianism in Ethical Decision of Senior Accountants. In: ICED-QA 2019, 11 September 2019, Padang, Indonesia.

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Abstract

This research is a continuation of previous research that found inconsistent results. The purpose of this research is to examine the Machiavellianism relationship with ethical decisions in profit management in Indonesia in two forms of manipulation, i.e. manipulation of operations and manipulation of accounting. The data collection method in this study used a total of 70 respondents. Machiavellianism not influence the ethical decision of profit management in the public accountant office in West Sumatera. This is because the customary system of ABS-SBK (Adat Basandi Syara' - Syara' Bersandi Kitabullah) in West Sumatera has an impact on the character of Senior Accountant, and there is a significant difference between manipulation of operations and manipulation of accounting.

Item Type: Conference or Workshop Item (Paper)
Uncontrolled Keywords: senior accountant machiavellian ethical decision
Subjects: H Social Sciences > H Social Sciences (General)
Depositing User: EAI Editor IV
Date Deposited: 05 Aug 2021 11:40
Last Modified: 05 Aug 2021 11:40
URI: https://eprints.eudl.eu/id/eprint/5796

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