Ethical Issues In Management Accounting Essay

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I am going to talk about ethical issues in practice of management accounting. Actually my discussion relies on my studying to the articles have published by ( prof. Iwan Triyowon) as well as my opinion.

As all we know that the management accounting is the most important thing inside the company because it is the source of the information which is needed to make a decision and we have to know that information can be used by internal or external users but in our discussion here we will highlight and pay a strong attention to the information has delivered to the external users such as investors because there are some managers cheating the outside users by using some tricks (wizard).

I illustrate the earning management as an example for the ethical
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But the human love is just for the lover’s sake and the spiritual love is for both the lover and beloved’s sake.
But in my opinion if the individual has just thought about the divine love it won’t there is a motivation for his/her task espeacially with the lack of confidence. But I agree with the spiritual love which will give you the power to process your information and I think the divine love which is the love of GOD is not the case that we have to measure on it in our job because the lover and the beloved are not in the same level.
I think the manager has to obtain a certification which is received from his feeling in the will of GOD to improve the quality of inner self. And it is divided into rational conscience, psycho-spiritual conscience and divine conscience which are relying on the experience of the manager. The manager has to build a waken conscience by fulfilling of confidence (taqua) and he has to know that what he is performing of his (Ebada) everyday it just subsequent of sharia but in order to obtain awaken conscience he has to reach (alhagiga) by going beyond (tariqa and mahrefa). In other words the manager has to be in real close to the GOD as he in communication with

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