Title: Ethical Stewardship in Financial Leadership: Integrating Accounting Ethics into Strategic Decision-Making for Organizational Integrity and Sustainable Governance
Authors: Dr. Etuh Sunday Paul Ittah Joseph BabatundeAyuba James Idakwo
Volume: 9
Issue: 4
Pages: 106-113
Publication Date: 2025/04/28
Abstract:
The study examines the role of accounting ethics in leadership decision-making, emphasizing the role of ethical considerations in financial and managerial decisions. Ethical lapses in accounting and leadership continue to pose risks to corporate governance and financial sustainability. The study adopts a quantitative research design using a descriptive survey approach to collect data from 250 accounting professionals, finance managers, and business executives across various industries. Data analysis through descriptive statistics, correlation, and multiple regression models reveals that accounting ethics compliance and organizational ethical culture significantly influence leadership decision-making (Rē = 0.562, p < 0.01). Strong ethical policies and compliance mechanisms are associated with higher ethical decision-making among leaders. The study recommends enhanced ethics training programs, stricter compliance enforcement, and a stronger corporate ethical culture to promote ethical leadership.