Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context

Sayidah, Nur and Hartati, Sulis Janu and Wijayanti, R. A. Rica Exploration of the Meaning of Mental Revolution Values in Forensic Accounting Context. International Journal of Management Sciences and Business Research, Vol 7, No 11,, 7 (11).

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Abstract

This article aims to explore the meaning of mental revolution in relation to forensic accounting. The values of mental revolution include the method of research carried out with a qualitative approach to data collection through questionnaires. Questionnaires are designed openly with answers in the form of essays. Respondents are accounting students at three private universities in Surabaya. The results of the analysis are carried out in a thematic way. The answers from the respondents are grouped into themes that are the value of serving, clean, orderly, independent, and united. Perceptions of the value of serving include giving good information and in accordance with the facts. Perception of the net is the provision of accurate information without the addition or reduction of accounting information. Orderly is perceived to follow the rules set out in the code of ethics of an accountant. Perceptions of independence are independent in making all decisions and in giving opinions. Unified perception is being able to accept and listen to the opinions of the team.

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