The Social Sciences
ISSN: Online 1993-6125ISSN: Print 1818-5800
Abstract
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.
How to cite this article:
Yeney Widya Prihatiningtias and Unti Ludigdo. Using Gidden’s Structuration Theory to Portrait Ethical
Experiences of Indonesian Governmental Sector Accountants.
DOI: https://doi.org/10.36478/sscience.2017.215.220
URL: https://www.makhillpublications.co/view-article/1818-5800/sscience.2017.215.220