A Decline in Ethical Sensitivity of Accountants: A Conceptual Review with Kohlberg's Theory of Moral Development Approach
Keywords:
Accountants, Ethical Sensitivity, Kohlberg's Theory
Abstract
Public trust in the accounting profession depends on the accountant's ability to work honestly, objectively, and independently. However, ethical violations continue to recur despite strengthened codes of ethics and regulations. The fundamental problem lies in the initial stage of the moral process, namely ethical sensitivity, when accountants recognize that a situation has an ethical dimension. This study aims to explain the decline in accountants' ethical sensitivity through Kohlberg's theory of moral development. The method used is a qualitative literature study, through a thematic synthesis of books, journal articles, and professional documents. The results of the study indicate that the decline in ethical sensitivity gradually occurs through rationalization, the normalization of deviant practices, and a focus on formal compliance. This condition is influenced by rules-based accounting education, workplace socialization, commercial and client pressures, adherence to rules alone, weak ethical enforcement, and individual factors that restrain moral reasoning at a conventional level. This study also formulates four theoretical propositions for empirical testing. The implication is that the decline in ethical sensitivity weakens audit quality, financial reporting quality, and public trust. Therefore, dilemma-based moral reasoning training, consistent ethical enforcement, and exemplary leadership are needed.
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Zhafiri, Z., Muis, M. A., Mokoginta, A. A., & Putra, A. Y. (2026). Improving Professional Ethics in Accounting Practice: Application of the Basic Principles of the Code of Ethics for the Public Accountant Profession at the Public Accounting Firm Juhana Adiwisastra & Rekan (KAP JAR). 9(1), 1–8.
Ardiwisastra, A. B., & Supardam, D. (2024). Aviation Leader Ethics: Training, Ethical Behavior,. Aviation Business and Operations Journal, 2(1), 49–56.
Assayakurrohim, D., Ikhram, D., Sirodj, R. A, & Afgani, M. W. (2023). Case study methods in qualitative research of science and computer education journals. Journal of Science and Computer Education, 3(1), 1–9.
Cilligan, C. (1982). In a Different Voice: Psychological Theory and Women's Development. Harvard University Press.
Danamik, M. J., Hutagalung, M., Simanjuntak, M., Danamik, F. T., Purba, P., Zendrato, A., & Manik, D. (2026). Improving Understanding of Professional Ethics as a Provision for Entering the World of Work in Students of the Job Training Institute (LPK) Mitra Sauri Improving. Independent Society: Journal of Local Service and Development, 3.
Fasya, D. D. (2025). Challenges and Implications in the Modern Corporate World. As-Syirkah: Islamic Economics & Financial Journal, 4(2), 522–530. https://doi.org/10.56672/assyirkah.v4i3.469
Hanafiah, M. (2024). Children's Moral Development in an Educational Perspective (Lawrence Kohlberg's Theoretical Review). Ameena Journal, 2(1), 75–92. https://ejournal.ymal.or.id/index.php/aij/article/view/54/50
Hartanti, R., Judijanto, L., Andayani, S., & Denashurya, P. N. I. (2025). Professional Ethics: Roles in Work Careers (i). Sonpedia Book Publisher.
Hidayat, W., & Lutfi, A. (2025). Implementation of the Notary Code of Ethics in the South Tangerang Region. 14, 1–17. https://doi.org/10.37893/jbh.v14i1.974
Hita Darmawan, I. M. D. (2023). Dissecting the Reporting Principles of Accounting Conservatism Pros and Cons, Usability and Considerations for Stakeholders. Maneksi Journal, 12(2), 410–417.
Irwanda, Y., & Kuntandi, C. (2024). The influence of professional experience, knowledge and skepticism on audit judgment. Academic Journal of Publicity, 2(6), 149–161.
Kohlberg, L. (1981). Essays on Moral Development, Vol. I: The Philosophy of Moral Development. Harper & Row.
Mosso, S. (2026). The Effect of Competence, Motivation, and Compensation on Employee Performance Improvement at the Secretariat Office of the Papuan People's Assembly, Southwest Papua Province. Muhammadiyah Sorong University of Education.
Nurhikmah, A. H., & Sisdianto, E. (2024). The Role of Accountants in Building Public Trust Towards Financial Statements: An Ethical Perspective. Journal of Academic Media, 2(11), 3031–5220.
Pattiwaellapia, P. (2026). The Philosophical Life of the Basudara People from the Perspective of the Ethical Responsibility of Emmanuel Levinas. 9(1), 93–100.
Ponemon, L. A. (1992). Ethical reasoning and selection-socialization in accounting. Accounting, Organizations and Society,.
Putri, A. S. K., Habbe, A. H., & Panggalung, G. (2025). A Study Of Moral Philosophy As A Basis For Ethical Decision Making In Accounting. Jeinsa: Ichsan Sidenreng Rappang Journal of Economics, 4(2), 331–339.
Rest, J. R. (1986). Moral Development: Advances in Research and Theory. In Praeger.
Santoso, B. T. (2023). AND EMPLOYEE WORK DISCIPLINE AT BMT ROUDLOTUL QUR 'AN METRO CITY. STATE ISLAMIC RELIGIOUS INSTITUTE (IAIN) METRO.
Silvera, D. L. (2024). Corporate Governance and Corporate Social Responsibility: A Review of Its Influence on Tax Avoidance and Profit Management Practices. 4(1), 35–53.
Sulistiyo, A. B., Prasetyo, W., & Kartika. (2025). Applied Behavioral Accounting: Understanding Behavior, Risk, and Systems in Modern Accounting Practice. PT Bukuloka Literasi Bangsa.
Titania, M., & Setiawan, A. (2026). Systematic Literature Review: The Relevance of the Code of Ethics for the Auditor Profession in the Era of Artificial Intelligence. Owner, 10(3), 1965–1981. https://doi.org/10.33395/owner.v10i3.3407
Utami, R., Murtiningsih, S., Ardanadi, A. L., & Ainia, D. K. (2025). Emotion Ethics in Social Justice Practice: A Philosophical Approach to Affection and Action. Reflections: Journal of Religious and Philosophical Studies, 24(1), 19–40. https://doi.org/10.15408/refleksi.v24.i1.46193
Vanady, M., & Wahyuningsih, T. M. (2025). The Moral Development of Jin Sakai's Character in the Ghost of Tsushima Game Based on Lawrence Kohlberg's Theory. Kiryoku, 9(2), 496–510. https://doi.org/10.14710/kiryoku.v9i2.496-510
Wibowo, A. (2023). GLOBAL LEGAL CHANGES: Legal Changes Due to Technological Developments. Prima Agus Teknik Foundation.
Wijoyo, A., Adang, F., Habbe, A. H., & Pagalung, G. (2026). Historical Cost and Fair Value in Financial Reporting: A Conceptual Study of the Relevance of Information for Financial Statement Users. Journal of Business, Social and Technology, 7(3), 887–899. https://doi.org/10.59261/jbt.v7i3.672
Yunita, S. (2025). Procedures for Recognition of Income and Expenses at PT Taspen (Persero) Jambi Branch Office: An Accounting Perspective. University of Jambi.
Zahara, I., Sulistiyantoro, D., & Nusa, G. H. (2022). Analysis of the readiness of the accounting profession in the era of adaptation to new habits. Accuracy, 4(3), 287–298.
Zhafiri, Z., Muis, M. A., Mokoginta, A. A., & Putra, A. Y. (2026). Improving Professional Ethics in Accounting Practice: Application of the Basic Principles of the Code of Ethics for the Public Accountant Profession at the Public Accounting Firm Juhana Adiwisastra & Rekan (KAP JAR). 9(1), 1–8.
Published
2026-10-26
How to Cite
Kartika Sari, A., Mukhtaruddin, Tjandrakirana dp, R., & Kalsum, U. (2026). A Decline in Ethical Sensitivity of Accountants: A Conceptual Review with Kohlberg’s Theory of Moral Development Approach. International Journal of Business and Quality Research, 4(04), 201-215. https://doi.org/10.63922/ijbqr.v4i04.7149
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