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