A REFLECTION ON LEGAL LIABILITIES OF PUBLIC ACCOUNTANT: PHENOMENOLOGICAL STUDY IN THE FRAMEWORK OF MASCULINE AND FEMININE VALUES
Abstract
Legal liability may arise as public accountant gives professional
services. The objective of this research is to gain insight into
awareness of legal liability on the part of public accountant in gender
perspective. This research is qualitative in interpretive paradigm that
seeks to understand awareness of legal liability of public accountant.
Phenomenology is used as approach to seek meaning in the research
site. Gender in dual ideologies, masculine and feminine are used to
frame derived insights. Explorations in the realm of practices produce
synthesized insight into legal liability such as: firstly, legal liability as
evidence of professionalism; secondly, legal liability as a form of selfprotection;
thirdly, legal liability as manifestation of compliance and
finally fourthly, legal liability as part of moral responsibility.
Therefore a conclusion can be drawn that the meaning of
professionalism as masculine values, whereas the meaning of selfprotection,
compliance and morality as feminine values