The Importance Of Ethical Behavior In Accounting

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The organizational behavior influences the ethical behavior of accounting professionals. Bobek, Hageman, and Radtke (2015) studied reasons of potential discrepancies between the leaders and non-leaders of the accounting firms. The firm’s ethical norms directly influence the behavior of its members. The researchers indicated that it is important to identify and understand the factors that affect ethical norms in the organization (p. 125). The firm’s leaders should play a meaningful role in building and supporting the ethical environment. It is essential to analyze motives of perceptions’ inconsistencies in of the ethical setting between the management, partners, and other accounting professionals of the firm. Bobek et al. (2015) examined the …show more content…
Shin, Sung, Choi, and Kim (2014) studied the ethical leadership of global companies to examine and develop a theoretical framework of the relationship between management and ethical climate in the organization. The researchers indicated that the top management foresees the financial performance by shaping the climate that is necessary to achieve the objectives (p. 43). The study analyzed the mechanism, which the ethical management leadership exercises to produce satisfactory results. The research focused on the procedural justice climate, collective perceptions, ethicalness of decision-making, and morality of the company leaders (pp. …show more content…
(2014) analyzed the management ethical leaders through the employees’ behavior. The behavior of organizational citizens reflects the emotional climate in the company. The effective leadership facilitates a high ethical level, engagement of employees in decision-making, and increasing management commitments. The study of ethical policies and procedures in the company demonstrated the following relationships: management ethics – ethical climate – justice climate – financial/organizational results. These relationships show that the management institutes the ethics in the company, and influences the generic and specific climate to control the company performance (pp. 44-45). Shin et al. concluded that the executives’ ethical leadership influences the first-line managers, citizenship behavior, and company outcomes. The researchers suggested company employees to engage in the development of ethical climate and procedural justice climate that will help to translate the behavior of executives, and properly interpret upcoming events (p.

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