Discourse Analysis: Arthasastra Values in the Accountants’ Code of Ethics
1Dewa Ayu Toga Juliantini, 2I Gusti Ayu Nyoman Budiasih, 3Made Gede Wirakusuma, 4I Nyoman Wijana Asrama Putra
1,2,3,4 Faculty of Economics and Business, Universitas Udayana, Indonesia
https://doi.org/10.47191/jefms/v7-i8-29ABSTRACT:
This research was done on purpose to examine and analyze the values of Arthasastra teachings in the Accountant's Code of Ethics. Constructivism is the paradigm used in this research, employing a discourse analysis approach according to Teun A. Van Dijk. The data in this study are derived from discourse found in the book titled 'Modern Accounting Concepts in Kautilya's Arthasastra with the Accountant's Code of Ethics,' supplemented by interview results from key informants through semi-structured interviews. Analysis of the data reveals that the values in the Arthasastra book are related to those found in the Accountant's Code of Ethics. The connection between these basic ethical principles emphasizes the importance of integrity and also ethics in the accounting profession. The sanctions applied in both contexts underscore the ethical responsibility of accountants, facilitating the simultaneous application of values from Arthasastra teachings and the Accountant's Code of Ethic.
KEYWORDS:
Arthasastra, accountants’ code of ethics, principles, sanctions, integrity
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