Auditor Accountability within Framework of Bugis Cultural Values: CPA Firms Study in Makassar City

Abstract

The study is needed for moral consciousness development of auditors to emphasize how auditors think about accountability, then deciding what is the right and wrong. This study is conducted to produce a guideline in public accounting profession in correlation with local culture and to improve the auditor accountability in Makassar. This research uses phenomenology approach to analyze the data. Researchers try to understand how people begin to see, explain and describe the order of world where they live. Implementing ethnometodology research to this issue, research stages are started from: investigation, interviews, analysis, data and information selection from valid informant and trusted source. The research comes to conclusion that auditor that from Bugis environment will practice the Bugis value Cultural in their profession, like: Honesty (Alempureng’), Intelligence (Amaccang), Decency (Asitinajang), persistence (Agettengeng), Effort (Reso) and Self-Esteem/Shame (Siri'). They have significant impact to affect and strengthening the auditor accountability.

Keywords: Accountability Auditor, Cultural Values Bugis