Claim Missing Document
Check
Articles

Found 1 Documents
Search

ETIKA PROFESI DAN TANTANGAN DALAM DUNIA KERJA MODERN: PERSPEKTIF MAHASISWA AKUNTANSI Johan, Raissa Artanti; Muzzainah, Muzzainah; Fitriyanih, Nurkhalishah; Syahbani, Firdaus
TRILOGI ACCOUNTING & BUSINESS RESEARCH Vol 6, No 1 (2025)
Publisher : Universitas Trilogi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31326/tabr.v6i1.2365

Abstract

The development of the modern world of work which is characterized by digitalization, globalization, and organizational pressure raises new ethical challenges for professionals, including accountants. This study aims to examine accounting students' understanding of professional ethics and their perceptions of ethical challenges in today's workplace. Using a descriptive qualitative approach, data were obtained through an open-ended essay questionnaire distributed to final year accounting students. The results of thematic analysis revealed three main themes: (1) students' understanding of the importance of professional ethics as a moral foundation; (2) challenges faced in the modern workplace such as target pressure, technological developments, and ethical conflicts; and (3) students' readiness in facing ethical dilemmas, including the role of higher education in shaping professional character. The findings show that although students have a good understanding of ethics, they also realize the gap between theory and practice. Keywords: Professional Ethics; Accounting Students; Workplace Challenges; Digitalization; Ethics Education