{"id":"https://openalex.org/W4381741325","doi":"https://doi.org/10.14453/aabfj.v17i3.09","title":"Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics","display_name":"Pragmatic and Idealist Public Accountants: Interpretation of Professional Ethics through Ricoeur's Hermeneutics","publication_year":2023,"publication_date":"2023-01-01","ids":{"openalex":"https://openalex.org/W4381741325","doi":"https://doi.org/10.14453/aabfj.v17i3.09"},"language":"en","primary_location":{"id":"doi:10.14453/aabfj.v17i3.09","doi":"https://doi.org/10.14453/aabfj.v17i3.09","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v17i3.09","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2292&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Business, Accounting and Finance Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref","doaj"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2292&context=aabfj","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5029114231","display_name":"I Dewa Ayu Kristiantari","orcid":"https://orcid.org/0009-0006-0406-285X","observed_orcids":["https://orcid.org/0009-0006-0406-285X"]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]},{"id":"https://openalex.org/I3132096736","display_name":"Warmadewa University","ror":"https://ror.org/02eehp307","country_code":"ID","type":"education","lineage":["https://openalex.org/I3132096736"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"I Dewa Ayu Kristiantari","raw_affiliation_strings":["PhD Student Accounting, Faculty of Economic and Business, Brawijaya University and Lecture Warmadewa University, Indonesia","Ph.D. Student Accounting, Faculty of Economics and Business, Brawijaya University and Lecturer Warmadewa University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"PhD Student Accounting, Faculty of Economic and Business, Brawijaya University and Lecture Warmadewa University, Indonesia","institution_ids":["https://openalex.org/I177055848","https://openalex.org/I3132096736"]},{"raw_affiliation_string":"Ph.D. Student Accounting, Faculty of Economics and Business, Brawijaya University and Lecturer Warmadewa University, Indonesia","institution_ids":["https://openalex.org/I177055848","https://openalex.org/I3132096736"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5101435304","display_name":"Made Sudarma","orcid":"https://orcid.org/0000-0001-7647-9386","observed_orcids":["https://orcid.org/0000-0001-7647-9386"]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Made Sudarma","raw_affiliation_strings":["Faculty Economic and Business, Brawijaya University, Indonesia","Faculty of Economics and Business, Brawijaya University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty Economic and Business, Brawijaya University, Indonesia","institution_ids":["https://openalex.org/I177055848"]},{"raw_affiliation_string":"Faculty of Economics and Business, Brawijaya University, Indonesia","institution_ids":["https://openalex.org/I177055848"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5026097947","display_name":"Lilik Purwanti","orcid":"https://orcid.org/0000-0002-7923-4170","observed_orcids":["https://orcid.org/0000-0002-7923-4170","https://orcid.org/0009-0001-3116-9744"]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Lilik Purwanti","raw_affiliation_strings":["Faculty Economic and Business, Brawijaya University, Indonesia","Faculty of Economics and Business, Brawijaya University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty Economic and Business, Brawijaya University, Indonesia","institution_ids":["https://openalex.org/I177055848"]},{"raw_affiliation_string":"Faculty of Economics and Business, Brawijaya University, Indonesia","institution_ids":["https://openalex.org/I177055848"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5007059441","display_name":"Ali Djamhuri","orcid":"https://orcid.org/0000-0003-2593-3598","observed_orcids":["https://orcid.org/0000-0003-2593-3598"]},"institutions":[{"id":"https://openalex.org/I177055848","display_name":"University of Brawijaya","ror":"https://ror.org/01wk3d929","country_code":"ID","type":"education","lineage":["https://openalex.org/I177055848"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ali Djamhuri","raw_affiliation_strings":["Faculty Economic and Business, Brawijaya University, Indonesia","Faculty of Economics and Business, Brawijaya University, Indonesia"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Faculty Economic and Business, Brawijaya University, Indonesia","institution_ids":["https://openalex.org/I177055848"]},{"raw_affiliation_string":"Faculty of Economics and Business, Brawijaya University, Indonesia","institution_ids":["https://openalex.org/I177055848"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":2,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3934,"has_fulltext":true,"cited_by_count":6,"citation_normalized_percentile":{"value":0.83000672,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":96},"biblio":{"volume":"17","issue":"3","first_page":"140","last_page":"154"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.5961999893188477,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11058","display_name":"Ethics in Business and Education","score":0.5961999893188477,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.3637999892234802,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10081","display_name":"Auditing, Earnings Management, Governance","score":0.01549999974668026,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/public-accountants","display_name":"public accountants","score":0.7889999747276306},{"id":"https://openalex.org/keywords/professional-ethics","display_name":"professional ethics","score":0.972000002861023},{"id":"https://openalex.org/keywords/paul-ricoeur","display_name":"Paul Ricoeur","score":0.8820000290870667},{"id":"https://openalex.org/keywords/hermeneutics","display_name":"hermeneutics","score":0.9810000061988831},{"id":"https://openalex.org/keywords/ethics-violations","display_name":"ethical violations","score":0.8880000114440918},{"id":"https://openalex.org/keywords/ethical-principles","display_name":"ethical principles","score":0.6269999742507935},{"id":"https://openalex.org/keywords/accounting-profession","display_name":"accounting profession","score":0.6179999709129333}],"concepts":[{"id":"https://openalex.org/C50379869","wikidata":"https://www.wikidata.org/wiki/Q102686","display_name":"Hermeneutics","level":2,"score":0.8074058294296265},{"id":"https://openalex.org/C527412718","wikidata":"https://www.wikidata.org/wiki/Q855395","display_name":"Interpretation (philosophy)","level":2,"score":0.7410414814949036},{"id":"https://openalex.org/C2776436953","wikidata":"https://www.wikidata.org/wiki/Q5163215","display_name":"Consistency (knowledge bases)","level":2,"score":0.5579530000686646},{"id":"https://openalex.org/C128268270","wikidata":"https://www.wikidata.org/wiki/Q2264133","display_name":"Ethical code","level":2,"score":0.5472209453582764},{"id":"https://openalex.org/C2781460075","wikidata":"https://www.wikidata.org/wiki/Q1399332","display_name":"Compliance (psychology)","level":2,"score":0.5471075177192688},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.4715167284011841},{"id":"https://openalex.org/C500143535","wikidata":"https://www.wikidata.org/wiki/Q31022","display_name":"Professional ethics","level":2,"score":0.43245962262153625},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4199548065662384},{"id":"https://openalex.org/C119232533","wikidata":"https://www.wikidata.org/wiki/Q873451","display_name":"Business ethics","level":2,"score":0.414553701877594},{"id":"https://openalex.org/C111472728","wikidata":"https://www.wikidata.org/wiki/Q9471","display_name":"Epistemology","level":1,"score":0.37116825580596924},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3521001935005188},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3460009694099426},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.31922024488449097},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.3016608953475952},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.26011720299720764},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.20633283257484436},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.1888476014137268},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.16302624344825745},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.0},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0}],"mesh":[],"locations_count":3,"locations":[{"id":"doi:10.14453/aabfj.v17i3.09","doi":"https://doi.org/10.14453/aabfj.v17i3.09","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v17i3.09","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2292&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Business, Accounting and Finance Journal","raw_type":"journal-article"},{"id":"pmh:oai:ro.uow.edu.au:aabfj-2292","doi":null,"is_oa":false,"landing_page_url":"https://ro.uow.edu.au/aabfj/vol17/iss3/9","pdf_url":null,"source":{"id":"https://openalex.org/S4306400510","display_name":"Research Online (University of Wollongong)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I204824540","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/I204824540"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Australasian Accounting, Business and Finance Journal","raw_type":"text"},{"id":"pmh:oai:doaj.org/article:4e891cfa856e46a58e9aaaab53df2cbe","doi":null,"is_oa":false,"landing_page_url":"http://doi.org/10.14453/aabfj.v17i3.09","pdf_url":null,"source":{"id":"https://openalex.org/S4306401280","display_name":"DOAJ (DOAJ: Directory of Open Access Journals)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Australasian Accounting, Business and Finance Journal, Vol 17, Iss 3, Pp 140-154 (2023)","raw_type":"article"}],"best_oa_location":{"id":"doi:10.14453/aabfj.v17i3.09","doi":"https://doi.org/10.14453/aabfj.v17i3.09","is_oa":true,"landing_page_url":"https://doi.org/10.14453/aabfj.v17i3.09","pdf_url":"https://ro.uow.edu.au/cgi/viewcontent.cgi?article=2292&context=aabfj","source":{"id":"https://openalex.org/S2765036513","display_name":"Australasian Accounting Business and Finance Journal","issn_l":"1834-2000","issn":["1834-2000","1834-2019"],"is_oa":true,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-b","anvur-scientific","cwts-core","norway-1","poland-40","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310317968","host_organization_name":"University of Wollongong","host_organization_lineage":["https://openalex.org/P4310317968"],"host_organization_lineage_names":["University of Wollongong"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Australasian Business, Accounting and Finance Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4381741325.pdf","grobid_xml":"https://content.openalex.org/works/W4381741325.grobid-xml"},"referenced_works_count":35,"referenced_works":["https://openalex.org/W252344928","https://openalex.org/W643068283","https://openalex.org/W1482984915","https://openalex.org/W1538792465","https://openalex.org/W1579041814","https://openalex.org/W1980792784","https://openalex.org/W1985610630","https://openalex.org/W1989766991","https://openalex.org/W2001101778","https://openalex.org/W2042412245","https://openalex.org/W2046053242","https://openalex.org/W2047735993","https://openalex.org/W2063480900","https://openalex.org/W2080108190","https://openalex.org/W2098935104","https://openalex.org/W2123654171","https://openalex.org/W2124225785","https://openalex.org/W2125530884","https://openalex.org/W2128614305","https://openalex.org/W2129090274","https://openalex.org/W2130989233","https://openalex.org/W2164623173","https://openalex.org/W2167700901","https://openalex.org/W2169430089","https://openalex.org/W2316718077","https://openalex.org/W2941152917","https://openalex.org/W3039812822","https://openalex.org/W3122469182","https://openalex.org/W3214275831","https://openalex.org/W4226162626","https://openalex.org/W4226179961","https://openalex.org/W4226263375","https://openalex.org/W4226317825","https://openalex.org/W4240239312","https://openalex.org/W4244328457"],"related_works":["https://openalex.org/W4404337450","https://openalex.org/W7220107140","https://openalex.org/W7215801246","https://openalex.org/W4379034480","https://openalex.org/W4393385519","https://openalex.org/W7215829635","https://openalex.org/W4389273763","https://openalex.org/W4390607356","https://openalex.org/W2141940745","https://openalex.org/W4406378831"],"abstract_inverted_index":{"For":[0],"the":[1,79,101,112,128,141,149],"public":[2,22,60,72,82,92,121,143,151],"accounting":[3],"profession":[4],"to":[5,16,27,40,44,78,125],"remain":[6],"viable,":[7],"ethics":[8,19,95,104,124,131],"is":[9,37,153],"a":[10,21],"crucial":[11],"problem.":[12],"This":[13],"study":[14],"aims":[15],"analyze":[17],"professional":[18],"from":[20,137],"accountant's":[23],"viewpoint.":[24],"In":[25],"order":[26],"accomplish":[28],"this,":[29],"an":[30],"approach":[31],"based":[32],"on":[33,111],"Paul":[34],"Ricoeur's":[35],"hermeneutics":[36],"employed.":[38],"According":[39,77],"Ricoeur,":[41],"interpretation":[42],"continues":[43],"be":[45],"explained":[46],"through":[47,55],"conduct":[48],"after":[49],"understanding.":[50],"The":[51,88,117],"information":[52],"was":[53],"obtained":[54],"in-depth":[56],"interviews":[57],"with":[58,100,127],"ten":[59],"accountants":[61,83],"in":[62],"Indonesia.":[63],"Information":[64],"about":[65],"ethical":[66,86],"transgressions":[67],"will":[68],"demonstrate":[69],"consistency":[70],"between":[71],"accountants'":[73],"attitudes":[74],"and":[75,105,107,132],"actions.":[76],"study's":[80],"findings,":[81],"have":[84],"various":[85],"perspectives.":[87],"idealist":[89],"kind":[90],"of":[91,103,120,130],"accountant":[93,122,144,152],"views":[94],"as":[96],"extending":[97],"beyond":[98],"compliance":[99,126],"code":[102,129],"rules":[106],"grounds":[108],"his":[109],"behavior":[110],"principles":[113],"he":[114],"believes":[115],"in.":[116],"pragmatic":[118,150],"type":[119],"limits":[123],"regulations.":[133],"Different":[134],"behaviors":[135],"result":[136],"different":[138],"understandings.":[139],"While":[140],"idealistic":[142],"can":[145],"avoid":[146],"unethical":[147],"action,":[148],"easily":[154],"drawn":[155],"into":[156],"it.":[157]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":3}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2023-06-24T00:00:00"}
