TY  - JOUR
T1  - Using Gidden’s Structuration Theory to Portrait Ethical
Experiences of Indonesian Governmental Sector Accountants
AU - Widya Prihatiningtias, Yeney AU - Ludigdo, Unti 
JO  - The Social Sciences
VL  - 12
IS  - 2
SP  - 215
EP  - 220
PY  - 2017
DA  - 2001/08/19
SN  - 1818-5800
DO  - sscience.2017.215.220
UR  - https://makhillpublications.co/view-article.php?doi=sscience.2017.215.220
KW  - Gidden’s structuration theory
KW  -ethics
KW  -Indonesian governmental accountants
KW  -willingness
KW  -agents
KW  -situation
AB  - This study aims to find out the experiences of Indonesian public sector accountants in their
workplace in solving ethical dilemma and the way how they justify their actions. Their important roles in
Indonesia currently, especially after the enactment of corporate governance as well as bureaucratic reforms,
has made this study becomes apparently relevant. This study then may give enlightenment in combining the
aspect of governmental accounting and business ethics by using the experiences of actors and within the space
they do their jobs in the framework of Gidden’s structuration Theory which is considered suitable to provide
sound theoretical support and a complete conceptual integration. Based on the interviews with the informants,
there is evidence that the interrelationship with the structure, both the formal and informal rules applied in the
office has existed. Moreover, pressures from the higher management level to do unethical work activities have
also been experienced and this cannot be resisted. However, there is willingness to change the situation in the
future as their self-idealism. This may imply that the duality has clearly occurred between agents and structures,
showing an interdependency between one and another to shape the ethical culture of the organization.
ER  -