Weaving Integrity: Actualization of Sundanese Cultural and Family Values in the Formation of Prospective Accountants’ Ethics

Abstract

This study aims to examine the role of Sundanese cultural and family values in strengthening professional accounting ethics among accounting students. The study focuses on exploring the relevance of Sundanese cultural values to the principles of accounting ethics and the contribution of Sundanese families to the development of ethical character among future accountants. this study lies in the integration of local Sundanese cultural values and family-based education as foundations for strengthening accounting ethics. Unlike previous studies that primarily emphasize formal ethics education, this research highlights culture and family as essential sources of ethical character formation. This study employs a qualitative approach using a literature review method. Data were collected from various sources, including scientific journals, books, research articles, and documents related to Sundanese culture, family education, character education, and accounting professional ethics. Data were analyzed using descriptive qualitative analysis by identifying, interpreting, and linking Sundanese cultural values with the principles of professional accounting ethics. The findings indicate that Sundanese cultural values, such as silih asih, silih asah, silih asuh, tepa salira, and someah hade ka semah, are closely aligned with the principles of integrity, objectivity, professionalism, competence, and responsibility in the accounting profession. Furthermore, Sundanese families play a significant role in fostering honesty, discipline, responsibility, and courtesy, which support the development of ethical behavior among accounting students. The findings may serve as a reference for higher education institutions, educators, and curriculum developers in integrating local cultural values into professional ethics education to cultivate accountants with strong integrity and character