مؤسسة الشرق الأوسط للنشر العلمي
عادةً ما يتم الرد في غضون خمس دقائق
The accounting profession is fraught with ethical challenges that necessitate robust ethical decision-making. This research aimed to explore the factors influencing ethical decisions among accounting professionals, using a comprehensive survey methodology. We surveyed a diverse sample of accountants, gauging their perspectives on personal values, organizational policies, professional norms, personal characteristics, organizational culture, and the role of emotional intelligence in ethical decision-making. The study used a descriptive research design, employing a structured questionnaire distributed to a sizable, geographically diverse group of accountants. The survey incorporated quantitative methods to analyze the responses. This comprehensive approach facilitated an in-depth understanding of the multi-dimensional factors affecting ethical decisions in the accounting profession. Our findings elucidate the fundamental role of personal values, underpinned by moral awareness and emotional intelligence, in shaping ethical behavior. Organizational policies and a robust ethical culture within workplaces were found to be crucial drivers in fostering ethical conduct. Adherence to professional norms was also emphasized, indicating the significant role of industry standards in guiding ethical practices. In conclusion, the study underscores the importance of a triadic approach - personal, organizational, and professional - in understanding ethical decision-making among accountants. Our findings highlight the need for accounting organizations to build on individual ethical acumen, foster strong ethical cultures, and ensure adherence to professional norms to promote ethically sound decision-making. These findings can inform policies and training programs aimed at promoting ethical conduct in the accounting profession.