DILEMA ETIS AKUNTABILITAS DALAM KEPUTUSAN BISNIS

Abstract

Ethical Dilemma of Accountability in Business Decisions. This study aims to understand the reality of ethical dilemmas experienced by consultants in making business decisions in the corporate environment. The method used is the Transcendental Husserl phenomenology in two consultants. The results of this study indicate that a business consultant experiences various forms of dilemmas that can be overcome by under- standing PSAK and the Law and realizing an element of unity of aware- ness. To fulfill that goal, business consultants must take accountability in the form of financial statements and still pay attention to virtue ethics based on moral considerations and norms.