Proceedings of the 1st International Multidisciplinary Conference on Education, Technology, and Engineering (IMCETE 2019)

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Individual Ethical Decision Making of Accounting Lecturers Between Idealism and Relativism in Tangerang

Authors
S Winata, A Kusnawan, Limajatini, S Simbolon
Corresponding Author
S Winata
Available Online 6 March 2020.
DOI
10.2991/assehr.k.200303.055How to use a DOI?
Keywords
idealism, relativism, ethical decision making
Abstract

The objective of this research is to determine the influence of ethical philosophy that consist of idealism and relativism toward ethical awareness, ethical judgments, and ethical intentions of accounting lecturers in Tangerang. Based on the previous studies idealism was more influent ethical decision making in the stage of ethical awareness than relativism, but in the ethical judgments and intentions relativism was more influent vice versa.This study will use multiple regression analysis in the determination of which one has stronger influence between these two ethical philosophies (idealism or relativism). Idealism more influent ethical decision making in the stage of ethical awareness based on previous studies, and relativism stronger in the second and third stages ethical judgments and intentions. We will also use the expert opinion to determine of which ethical philosophy has stronger influence specifically to empowering ethical idealism influence at the ethical awareness.Ethical philosophy of idealism more influent ethical decision making at the first stage but after that it will not influent again at the following stages. In the second and third stages, the relativism has stronger influences. This phenomenon would describe that idealism has implemented in the ethical decision making as the ethical philosophy of relativism. Then relativism was the orientation of ethical philosophy of idealism in practice, those were ethical judgments, intentions, behaviour.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the 1st International Multidisciplinary Conference on Education, Technology, and Engineering (IMCETE 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
6 March 2020
ISBN
978-94-6252-918-2
ISSN
2352-5398
DOI
10.2991/assehr.k.200303.055How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

risenwbib
TY  - CONF
AU  - S Winata
AU  - A Kusnawan
AU  - Limajatini
AU  - S Simbolon
PY  - 2020
DA  - 2020/03/06
TI  - Individual Ethical Decision Making of Accounting Lecturers Between Idealism and Relativism in Tangerang
BT  - Proceedings of the 1st International Multidisciplinary Conference on Education, Technology, and Engineering (IMCETE 2019)
PB  - Atlantis Press
SP  - 229
EP  - 231
SN  - 2352-5398
UR  - https://doi.org/10.2991/assehr.k.200303.055
DO  - 10.2991/assehr.k.200303.055
ID  - Winata2020
ER  -