Decision Making between Local and Foreign Associate Public Accountants

Abstract: Researchs about ethical decision making (EDM) is now more explaining the influence of individuals and organizationals factors to theethical awareness, ethical judgments, ethical intentions or ethical behavior. Whereas to apply the factors which are most useful in the development of individual’s ethical decision making still need to consider influencing’s significance and consistency of these factors upon the ethical decision making. Thus there is a gap to do researchs in order to identify which the most powerful individual factors were influence on ethical decisions making especially for certified public accountants (CPA’s). The objective of this study is to propose a simple identification of significance and consistency of the research results in the development of local and foreign associate CPA’s ethical decisionmaking. This study uses a very simple method in evaluating the conclusions of EDM research and Analytic Hierarchy Process (AHP) in identifying the significance and consistency, and used samples of 90 local and foreign associate CPA’s. The results of this study identified the highest number of significance and consistency factors likes social consensus, idealism and gender those strongly influence EDM of local CPA’s, and individual factors likes social consensus, relativism and idealism strongly influence foreign associate CPA’s in EDM.