ANALISIS KODE ETIK AKUNTANSI INTERNASIONAL
DOI:
https://doi.org/10.37385/raj.v4i1.4515Keywords:
Code of Ethics, Accounting, International, Professionalism, Social Responsibility.Abstract
The International Accounting Code of Ethics is a set of principles and norms that govern the professional behavior of accountants throughout the world. Analysis of this code of ethics reveals several important aspects. First, this code of ethics sets high standards for accountants' professionalism, including integrity, objectivity and independence. This is important to ensure that the financial information produced is accurate and trustworthy. Second, this code of ethics also regulates accountants' relationships with clients and other stakeholders. This includes the confidentiality of information and the obligation to provide quality services to clients. Thus, this code of ethics helps maintain good relationships between accountants and related parties. In addition, this code of ethics establishes the social responsibility of accountants towards society and the environment in which they operate. This includes considering the impact of business decisions on various stakeholders and ensuring that accounting practices do not harm society or the environment. However, although this code of ethics has many advantages, there are still some challenges in implementing it consistently throughout the world. Differences in culture, regulations and business practices between countries may influence the interpretation and application of this code of ethics. Therefore, it is important for accountants to understand their local context and strive to adhere to the highest standards in their practice. Overall, the analysis of international accounting codes of ethics highlights the importance of integrity, professionalism and social responsibility in accounting practice. By adhering to this code of ethics, accountants can play a significant role in supporting transparency, accountability and sustainability in global business activities.
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