THE IMPORTANCE OF THE ROLE OF PROFESSIONAL ETHICS IN SHAPING PROFESSIONAL ACCOUNTANTS IN THE WORKPLACE
Keywords:
Professional Ethics, Accountants, StudentsAbstract
This study examines the importance of ethics for accountants and prospective accountants. This study was conducted using the Systematic Literatur Review (SLR) methodology, which combines and selects a number of previous studies relevant to the theme, such as the importance of professional ethics, basic principles of ethics in the profession, and students’ perceptions of these ethics. The Systematic Literature Review (SLR) methodology was chosen because it ensures an objective, comprehensive, and unbiased process of collecting and selecting literature. This metodology helps to compile an in-depth analysis of various studies related to professional ethics in accounting, thereby strengthening the conclusion regarding the importance of ethics in this field and providing recommendations for accountants and prospective accountants in the future. After that, the results of various studies were summarized and concluded to show the importance of maintaining ethics in the accounting world. In addition, this study also also provides several useful suggestions so that professional ethics are maintained and properly implemented by accountants and future accountans.
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Copyright (c) 2026 Nayyara Aulia, Aqmarina Lailani, Nazwa Salsabilla Hasibuan, Regita Nur Ilyasa, Raihan Satrio (Author)
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