Urgensi Karakter Luhur bagi Pendidikan dan Profesi Bidang Akuntansi

Abstract

This essay seeks to elucidate the importance of virtuous qualities in the field of accounting. This study employs a literature review methodology, which involves a scholarly examination of scientific literature on the topic of accounting and character education, within a suitable theoretical framework, to demonstrate a thorough understanding and familiarity. The study findings indicate that possessing a high, noble, and praiseworthy character is the essential basis for every individual, particularly accountants. In the realm of accounting, the virtue of integrity greatly contributes to the establishment of an ethical, respectable, cohesive, and efficient work atmosphere. In addition, honesty contributes to the enhancement of trust, integrity, interpersonal connections, efficiency, and fairness throughout society. The presence of responsibility in the realm of accounting significantly contributes to the establishment of an improved and more favorable work environment, while also fostering trust, efficiency, equity, and the general well-being of society. In addition, accountants must possess a diligent mindset as it enhances productivity, enhances quality of life, boosts self-assurance, improves work proficiency, and fosters achievement. The significance of discipline in accounting is in its ability to facilitate the achievement of goals, enhance efficiency, elevate the quality of life, boost self-confidence, and foster improved relationships and social awareness.