Understanding Accounting Students' Views on Ethical Aspects of Creative Accounting

Ni Kadek Nanda ANITA; Ni Komang Dinda SWASTI; Ni Putu Arinda Sukma DEWI; Ni Made Dian Dwi LESTARI

Authors

Ni Kadek Nanda ANITA Warmadewa University, Indonesia
Ni Komang Dinda SWASTI Warmadewa University, Indonesia
Ni Putu Arinda Sukma DEWI Warmadewa University, Indonesia
Ni Made Dian Dwi LESTARI Warmadewa University, Indonesia

Keywords:

creative accounting, accounting ethics, accounting students, student perception, ethics education

Abstract

This study aims to understand accounting students' perspectives on ethical aspects of creative accounting practices through literature review. The research method employs a descriptive qualitative approach with literature study from various scientific journals and academic publications. The research results reveal polarization of views among accounting students, where there are groups with negative perspectives who reject creative accounting practices and groups that are more tolerant towards such practices. This variation in perspectives is influenced by internal factors such as personal values, ethical understanding, and educational background, as well as external factors including social environment and industry pressure. Findings indicate that although students understand basic concepts of accounting ethics, their ability to identify ethical dilemmas in creative accounting practices remains limited. This research emphasizes the urgency of strengthening ethics education in accounting curricula to prepare future generations of accountants who can contribute positively to the credibility of the accounting profession.

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