Introduction
Ethics is the theory of human behavior that could be seen from right or wrong and as long as it was rational and doesn’t harm other. Ethics have a strong relation to the Moral, and moral have a strong relation toward the Culture. Ethics shape the way we live, what should we do, and also show us whether it was right or wrong behavior. Ethics also act as the measurement for everyday live whether it was good or not. Professional ethics is the characteristic of how should the professional do toward its profession. And the professional ethics of one profession is different toward other profession like the Accountant and Doctor have the different standard of professional ethics. The standard of professional ethics is also to set the
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The Heteronomous morality happen between the age of 4 to 7 years old this is the first step for a person toward their moral development based on Piaget. In this step children assess the moral behavior based on the consequences itself and children see the rules as the compulsion comes from their senior, parent or senior. The Heteronomous believes that rules cannot be change and abolished even though comes from the higher authority. The example from the observation that have been done by Jean Piaget toward the children that playing a balls, he observe how the children play and think about the rules of the game, when Piaget suggest to change the rules of the game the children refused to his suggestion, they have strong commitment toward the rules should be the same and can’t be change (Jean Piaget, 1896). The children also believe when they break the rules punishment will comes, so they think that violated the rules automatically related to the punishment. The second step of moral development is Autonomous (Jean Piaget, Moral development theory, 1896), in this step children adopt the moral behavior based on their self and their own perception. The example of this step is when the children really want an ice cream they will que even though it takes time to get …show more content…
Based on the ethical decision the auditors need requiring an ethical judgment based on the issue they found, Cohen at al. (2001). The Personal Values that define as a specific mode of behavior based on the existence of their own moral development (Rokeach, 1973, p. 5) Personal values also known as the human behavior that reflect the three-universal requirement: biological needs, coordinated social interaction, ensuring the warfare of the group. And the last is Moral Philosophy (Schwartz, 1992). The use of moral philosophy is to identify the factor in ethical judgement it self like idealism or relativism and found that the personal values fail to explain the ethical beliefs of auditor and the ethical beliefs depend on the personal value