Chapter 1: Research Introduction

1.1 Importance of the research topic

1.2 Studies on factors influencing accountant professionalism
1.2.1 Overview of foreign research
The results of this study indicate that financial rewards, professional recognition, social values
and self-motivation have a significant effect on accountants 'careers in public accounting firms
while professional training, work environment, labor market considerations, gender roles and
personality have no effect on accountants' careers in public accounting firms.
(http://repository.stei.ac.id/2830/1/11160000034_Artikel%20Inggris_2020.pdf)
1.2.2 Overview of domestic research
1.2.3 Conclusions and research gaps
1.3 Research objectives and research questions
1.3.1 Research objectives
1.3.2 Research questions
1.4 Subjects and scope of research
1.4.1 Research subjects
1.4.2 Research scope
1.5 Research Methods
1.6 New contributions of the topic
1.6.1 Theoretical and academic contributions
1.6.2 Practical contributions
1.7 Research paper layout
Chapter 2: Literature Review
2.1 Definition of accountant
2.2 Accountant tasks
2.3 Professionalism of accountant
The theory of interpersonal behavior developed by Triandis in 1971 and cited by Moody
and Siponen (2013) underlies all professionalism. Personal behavior, Triandis says, is
determined by what people think will happen (attitude), by what they want to do (affect), by
what they think they should do (social rules), by what they often do (habits), and by what is
possible at the moment (facilitating conditions).
Attitude stems from a belief, while effect involves liking or disliking something. The auditor
has a professional obligation to be honest, both to the management and to other parties
such as clients, owners, creditors, and investors (Dillard and Ferris, 1989; Jenkins et al.,
2008). The individual or psychological aspects influence the auditor’s work, namely,
physical ability, mental ability, attitude, experience, perception, personality, habits, and
motivation. External aspects of the auditor’s background can be family, culture, and social class.
Again, individual behavior can be observed in terms of decision outcomes, decision
quality, prior behavior and group dynamics.
The organizational aspect comes from the environment in which the auditor works, which
can affect their perspective and attitude to their duties. Further, the ethical atmosphere in
the workplace forms a particular type of social norm and determines how people
coordinate their activities. Therefore, Triandis’s theory helps the current study of
professionalism.
Now, a profession is a type of work that meets academic criteria, while professionalism is an
important ethical attribute, independent of whether the job (often a humble task) is a
profession or not (Kalbers and Fogarty, 1995; Parker and Johnson, 2017). Generally, a
person is said to be professional if they not only have the expertise to carry out a task but
also they perform their duties in compliance with established (and high) ethical norms
(Herawaty and Susanto, 2009; Boyce, 2014). The professionalism of auditors is generally
tested through their performance in conducting audit jobs from the planning stage up to the
issuance of the audit report. The planning stage includes a preliminary survey, preparation
of audit program, field work, and preparation of examination paperwork, evidence
collection, testing, and then determining a level of materiality. In other words, auditor
professionalism is behavior that maintains the audit quality. Several factors influence a
person’s attitude as explained above.
Professionalism for accountants and auditors, according to Hall (1968) and Hastuti et al.
(2003), has five aspects, namely, dedication to the profession, social obligation,
independence, confidence in the profession, and relationships with colleagues:
- Dedication to the profession means doing the job even if extrinsic rewards are lacking.
- Social obligation is a view of the benefits to society of honest reporting. Independent
professionals must be able to make their own decisions despite pressure from the
government or clients. Any interference from outside parties is a threat to
independence.
- Confidence in the profession is a belief that the best person to assess professional work
is a fellow professional, not an outsider who has no competence in the field.
- Finally, to join both formal organizations and informal groups of colleagues builds
professional awareness and knowledge.
(https://www.emerald.com/insight/content/doi/10.1108/JABS-03-2018-0073/full/html?
casa_token=qwr7Zip-
4ewAAAAA:6XsMEVkSCJbiZtAR4qeq083peVpjRliQvSB_T39jtasqwN8mQSaIV_dbfl70_Nyb
pbXZAeutelpunNjt_yq6DB3Z-4_a0nLYbzVZhFTcKbGWsS9TmL7X)
2.4 Factors affecting the professionalism of accountant
2.4.1 Education and Qualifications
The level of education and professional qualifications an accountant possesses can significantly
affect their professionalism. Earning relevant degrees and certifications, such as a Bachelor's or
Master's degree in accounting, and obtaining professional designations like Certified Public
Accountant (CPA) or Chartered Accountant (CA), demonstrates a commitment to professional
development and enhances an accountant's credibility.
2.4.2 Ethical Standards
Upholding high ethical standards is crucial for maintaining professionalism in the accounting
field. Accountants are expected to adhere to professional codes of ethics, such as those
established by the American Institute of Certified Public Accountants (AICPA) or other relevant
accounting bodies. Acting with integrity, maintaining confidentiality, avoiding conflicts of
interest, and being transparent and honest are essential for maintaining professionalism.
2.4.3 Continuing Professional Development
The accounting profession is constantly evolving, and staying updated with changes in
regulations, accounting standards, and industry practices is crucial for maintaining
professionalism. Accountants should engage in continuous professional development (CPD)
activities, such as attending seminars, workshops, and training programs, to enhance their
knowledge and skills.
2.4.4 Experience and Expertise
The level of experience and expertise an accountant possesses can significantly impact their
professionalism. Practical experience in diverse accounting roles and exposure to various
industries can enhance an accountant's ability to handle complex financial matters and make
sound judgments. Continuing to build expertise through hands-on experience contributes to the
professionalism of an accountant.
2.4.5 Communication Skills
Effective communication is a critical aspect of professionalism in accounting. Accountants must
be able to communicate financial information clearly and concisely to clients, colleagues, and
stakeholders. Good interpersonal skills, active listening, and the ability to explain complex
financial concepts in a way that is easily understandable contribute to an accountant's
professionalism.
2.4.6 Professional Conduct and Behavior
Professionalism is demonstrated through appropriate conduct and behavior in the workplace.
Accountants should maintain a professional demeanor, including punctuality, reliability, and a
respectful attitude towards colleagues and clients. They should also demonstrate accountability,
take responsibility for their work, and maintain confidentiality.
2.4.7 Technology and Adaptability
The accounting profession is undergoing significant technological advancements. Accountants
need to stay updated with accounting software, data analytics tools, and other technological
innovations relevant to their field. Being adaptable to changes and embracing technology to
improve efficiency and accuracy can enhance an accountant's professionalism.
2.4.8 Regulatory Compliance
Accountants must comply with relevant laws, regulations, and accounting standards. Maintaining
compliance with legal and regulatory requirements, such as tax laws, auditing standards, and
financial reporting regulations, is essential for professionalism in the accounting field.