The Characteristics Of The Organizational Culture Of Accounting

Organizational Culture of the Accounting Profession Culture in an organization is created, embedded, evolved, and ultimately manipulated, and at the same time culture can constrain, stabilize, and provide structure and meaning to the members of the organization. An organization founder or leader creates the organization’s culture. Leadership is entangled with culture formation, evolution, transformation, and destruction (Schein, 2004).
Organizational culture is an important topic for members of the accounting profession. Public accounting firm leaders can demonstrate their effectiveness by monitoring and properly influencing the organizational culture. But at times, the focus is more on profitability rather than the public interest, the emphasis is less on substantive procedures and more on evaluating performance measures (Kelly & Earley, 2009).
The three elements of trust can be evaluated in relation to organizational culture of the accounting profession:

Integrity remains the most valued element of trust inside and outside of the accounting profession. An accounting firm is in need of leaders who are focused on improving the practice and their responsibility to financial information users, thus maintaining personal integrity and the integrity of the profession.
AICPA Code of Professional Conduct The three important characteristics or elements of trust, ability, benevolence and integrity, are an integral component of the AICPA Code of Professional Conduct. These elements emphasize the importance of the code in relation to maintaining and enhancing public trust in the services rendered by the accounting profession. In other word, as CPAs possess high levels of the three characteristics of trust, and use them when applying professional judgement to resolve accounting ethics dilemmas, the public trust is enhanced (PointCast Presentation, n. d.).
Ability -