The Local Wisdom Of ‘Siri Na Pacce’ On The Ethical Practices Of The Accounting Profession

Abstract

This research examines the role of Siri Na Pacce local wisdom in the ethical practices of the accounting profession in Indonesia. This research was conducted through a qualitative ethnographic approach using the case study method, where data was collected through in-depth interviews with traditional leaders, local communities and accounting practitioners who apply the principles of Siri Na Pacce in their work. The results showed that Siri Na Pacce, as the traditional values of Makassar-Bone, has a significant impact on ethical decision-making in the accounting context. The findings show that these local wisdom principles influence accounting practitioners' attitudes, behaviours, and ethical decisions, especially in terms of maintaining integrity, honesty, and social responsibility. This research also identifies challenges and opportunities in applying Siri Na Pacce values in contemporary accounting practices, as well as providing recommendations for practitioners, educational institutions, and regulators to strengthen the understanding and application of accounting professional ethics based on local wisdom. The results of this study are expected to provide valuable insights for stakeholders in strengthening integrity and social responsibility in accounting practices in Indonesia