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Jurnal Riset Akuntansi Aksioma
Published by Universitas Mataram
ISSN : 18580785     EISSN : 26548488     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal Aksioma Jurnal Riset Akuntansi adalah jurnal ilmiah akses terbuka peer-reviewed yang dikelola dan diterbitkan oleh Pusat Kajian dan Pengembangan Akuntansi (PKPA) Fakultas Ekonomi dan Bisnis Universitas Mataram. Jurnal tersebut menerbitkan berbagai penelitian dan ulasan di bidang akuntansi. Jurnal ini diterbitkan dua kali setahun pada bulan Juni dan Desember.
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Articles 181 Documents
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KERANGKA BUDAYA DALAM PENELITIAN AKUNTANSI: DARI TEORI VIRTUE ETHICS MENUJU KESEJAHTERAAN PSIKOLOGIS INDIVIDU Udin Saepudin
Jurnal Riset Akuntansi Vol 25 No 1 (2026): Jurnal Riset Akuntansi Aksioma, Juni 2026
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v25i1.599

Abstract

This conceptual paper investigates the paradigm shift in accounting research by integrating cultural frameworks, moving from virtue ethics to psychological well-being. Despite rigorous formal internal controls, corporate governance failures remain prevalent due to managerial ethical misconduct. This study synthesizes the Five Constant Virtues of Confucianism (Ren, Yi, Li, Zhi, Xin) and Indonesian indigenous wisdom (Pancawaluya) as informal institutions that serve as ethical substitutes. Furthermore, the paper establishes a link between these cultural virtues and individual psychological resources, namely Psychological Capital (PsyCap) and Psychological Well-Being (PWB). Drawing on recent literature, including governance structures in Indonesia, this study proposes a holistic model where internalizing cultural values strengthens ethical resilience and audit performance

Page 19 of 19 | Total Record : 181

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