Ethnicity and Gender Inclusions in Accountant Firms:Case of Indonesia

Yuliarini, Sarah (2015) Ethnicity and Gender Inclusions in Accountant Firms:Case of Indonesia. Open Access. (Unpublished)

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Abstract The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007 showed that although female auditors score higher in ethics than their male counterparts, the chief’s position in accounting firms are more often held by men than women. The reason behind this is not any discrimination in the accounting firms but the individual aspects and external factors (client). This research focuses on the factors such as 1) The inclusion of social issues in accounting firms, 2) Job design disruption in the firms, and 3) conditional circumstances in decision making. Earlier studies indicated that the ethnicity variable did not have a significant impact on the performance of auditors because of a reformation process from ethnicity to the nation state or citizenship. The intensive interaction pattern of the social interaction is known as heterocultural society. ___________________________________________________________________________ Key words: Inclusion of social issues, job design disruption, conditional circumstances, heterocultural society

Item Type: Other
Subjects: H Social Sciences > HB Economic Theory
Divisions: Faculty of Economic and Business > Accounting Study Program
Depositing User: Sulimin BP3
Date Deposited: 25 Jan 2023 04:41
Last Modified: 25 Jan 2023 04:41

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