DECONSTRUCTION OF SPIRITUALITY-BASED ACCOUNTING ETHICAL DILEMMA: A CRITICAL STUDY ON ACCOUNTANTS

RILAH, FITRI NUR (2025) DECONSTRUCTION OF SPIRITUALITY-BASED ACCOUNTING ETHICAL DILEMMA: A CRITICAL STUDY ON ACCOUNTANTS. Masters thesis, UPN VETERAN JAWA TIMUR.

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Abstract

This study aims to deconstruct the accounting ethical dilemma based on spirituality, by exploring the critical reflection of accountants in responding to ethical pressures. This study highlights the role of spirituality in ethical decision- making and the limitations of the normative approach in responding to the complexity of ethics in the field. The reality in the field is that accountants are faced with an inner struggle that demands choices on professional standards, pressure from stakeholders, or personal moral values. The ethics of virtue in virtue ethics theory is the basis for accountants to act based on virtue values, while behavior that deviates from virtue has the potential to encourage fraud as in the fraud hexagon theory. This study uses layered in-depth interviews with the 5E model (Engaging, Exploring, Explaining, Elaborating, Evaluating) for internal accountants; public accountants; government accountants; and accounting educators, with a qualitative-critical research design under the umbrella of the critical-postmodern paradigm. Data analysis was carried out in 3 stages: data condensation, data display, and drawing and verifying conclusions. Triangulation of methods, theories, and types of data was used to ensure the validity of the data; by combining exploratory and affirmative interviews, virtue ethics and fraud hexagon theories, and narrative and affirmative data types. The results of the study indicate that spirituality is understood as an awareness of the profession's mandate, an orientation towards virtuous values, and an affirmation of transcendental responsibility. The Spirituality-based Evaluating Ethics and Decision-making for Accountants (SEED-A) Model is the main finding that philosophizes spirituality as the 'seed' of ethical decisions. This finding shows that spirituality not only plays a role as a moral foundation but also as a force of resistance to fraudulent pressures. This study recommends strengthening the integration of spirituality in education, professional training, and accounting ethics policies that are more reflective and transformative. The limitations of the study lie in the scope of the accounting profession alone, so further empirical testing is needed in other professions. Keywords: Accountant, Critical, Deconstruction, Ethical Dilemma, Spirituality

Item Type:	Thesis (Masters)
Subjects:	H Social Sciences > HB Economic Theory H Social Sciences > HC Economics H Social Sciences > HG Finance > HG1706-1708 Accounting. Bookkeeping L Education > LB Theory and practice of education > LB2361 Curriculum
Divisions:	Faculty of Economic > Magister Accounting
Depositing User:	FITRI NUR RILAH RILAH
Date Deposited:	11 Jul 2025 04:07
Last Modified:	11 Jul 2025 04:07
URI:	https://repository.upnjatim.ac.id/id/eprint/39263

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