Jurnal Bisnis dan Akuntansi
Vol. 24 No. 2 (2022): Jurnal Bisnis dan Akuntansi

Kepribadian Serakah (Greed) sebagai Tantangan Etika dan Kepemimpinan dalam Profesi Akuntan Manajemen

Nurul Fitriani (Universitas Airlangga)
Adib Minanurohman (Universitas Airlangga)
Gery Lusiano Firmansah (Universitas Airlangga)



Article Info

Publish Date
31 Dec 2022

Abstract

This study examines the greedy personality as an ethical leadership challenge in the management accounting profession. This topic is important due to top level management accountants serve as a leader and carry out their responsibility to society and association through code of ethics and ethical leadership. The discussion results show that management accountants with greedy personalities are more susceptible to fraud, which violates management accountants code of ethics such as integrity, objectivity, and professional behavior. In addition, ethical leadership values that have the potential to be violated because of greedy personality are sincerity, integrity, trustworthiness, wise in decision making, and empathy for others. Finally, this article proposes a solution that can use to reduce the impact of a greedy personality in a management accountant through (1) held social awareness program that involves all elements of the company including top level accountant management (2) supportive environment, culture, and policies from company (3) improving faith through spiritual program.

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Journal Info

Abbrev

JBA

Publisher

Subject

Economics, Econometrics & Finance

Description

Jurnal Bisnis dan Akuntansi is biannual publication issued in the month of June and December. Jurnal Bisnis dan Akuntansi is a scientific journal which prioritizes the publication of articles (research and non-research based) regarding to business and accounting issues that deal with social issues ...