Title: The Role Of Accounting Ethics In Leadership And Decision-Making
Authors: Dr. Etuh Sunday Paul Ittah Joseph BabatundeAyuba James Idakwo
Volume: 9
Issue: 1
Pages: 79-83
Publication Date: 2025/01/28
Abstract:
Accounting ethics plays a vital role in shaping leadership decision-making, ensuring transparency and integrity in financial practices. This study explores the interplay between accounting ethics, leadership styles, and decision-making processes, with the objective of identifying how ethical considerations influence leadership actions. A qualitative research design was employed, utilizing semi-structured interviews with senior accounting professionals and business leaders purposively selected for their expertise in ethical decision-making. Data was analyzed using content analysis to identify key themes. The findings revealed that integrity, organizational culture, and transformational leadership significantly influence ethical decision-making. Leaders emphasized the importance of transparency in financial reporting and the role of a strong ethical culture in navigating business pressures. Transformational leadership emerged as a key driver for promoting ethics in organizational practices. The study recommends implementing regular ethical training, fostering organizational cultures rooted in ethics, and promoting transformational leadership to strengthen ethical decision-making and organizational trust.