Ethical Behavior In Accounting

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Jin, Drozdenko, and DeLoughy (2013) examined the organizational value clusters to determine that the corporate ideology affects the professional decisions and ethical choices (pp. 13-14). The authors used the data of national survey to analyze the organizational settings and mechanism of the corporate value system. The findings demonstrated that the accounting professionals possess the value judgment and ethical responsibility, but exercise the unethical behavior due to the demand and appreciation of the management (pp. 17-18). Jin et al. (2013) indicated that accounting professionals face limited options due to corporate interests, ideology of executives, and myopic mindset. The desire to achieve the high profit and performance results has negative consequences for the corporate ethics. Employees, accounting professionals, and executives sacrifice with commitments and ethical responsibilities. The researchers suggested finding the ways to support the ethical thinking, unbiased mindset, and …show more content…

It significantly affects the mentoring process, relationships with the client, and create a foundation for discrepancies between the firm’s leaders and accounting professionals (Bobek, Hageman, & Radtke, 2015). Bobek, Hageman, and Radtke (2015) used the descriptive statistics to measure the responses of accounting professionals and correlation analysis to evaluate the ethical environment. The research demonstrated that the participation of accountants in shaping the ethical norms increases the mentoring relationships, values, and outcomes (pp. 127-129). The sensitivity analysis demonstrated significant differences in perceptions of the ethical environment between the partners and non-leaders of the accounting firm. The differences do not allow maintaining a strong ethical atmosphere, decreasing the degree of organizational fit, and weakening the ethical perceptions of firms’ members (p.

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