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Abstract

Accounting is generally classified as a social science rather than a pure science, a distinction that necessitates considering the human element—both the preparers of accounting outputs and the diverse stakeholders who utilize them. Within this framework, the accountant occupies a dual role, functioning simultaneously as a researcher and measurer, and as an evaluator and interpreter, while the critical challenge remains in translating ethical dimensions into applicable field-based content. As a branch of philosophy, ethics examines the general framework of human conduct, whether intentional or unintentional, aiming to refine behavior toward continuous improvement by addressing the conflict of values and framing ethical standards within specific temporal and spatial contexts to serve societal needs. This framing of ethical conduct is often formalized through laws and regulations that vary globally; notably, the Institute of Management Accountants (IMA) in the United States has established specific ethical standards that define the commitment of cost and management accountants toward their organizations, their profession, and the public. In light of the ongoing evolution of economic units and data processing methods, particularly within management accounting, it has become essential to bridge the gap between these ethical rules and the continuous development of the accountant’s capabilities to provide high-quality information while ensuring employee satisfaction within the organization.

DOI

10.33095/jeas.v16i57.1442

Subject Area

Accounting

First Page

251

Last Page

271

Rights

http://creativecommons.org/licenses/by-nc-nd/4.0

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