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Ethical Decision Making Process of Albanian Accountants: the Impact of Organizational Factors

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  • Loreta Bebi
  • Brunilda Llaftiu

Abstract

Taking into consideration the fact that nowadays ethics regarding the accounting profession constitutes one of the most discussed issues all over the world this paper aims to study the impact of organizational variables in the ethical decision-making process of Albanian accountants. Based on the previous researches made mainly in developed countries and as in Albania researches regarding this discipline are extremely rare in this study four organizational variables will be considered:Code of Ethics, industry type, organization size and ethical climate.A sample of about one hundred management accountants who work in Albanian organizations was chosed and they were asked to fill a questionarie regarding these variables and their impact in the ethical decision-making process. Data were entered and processed in SPSS and concluded that these factors have no significant in the ethical decision-making process of the accountants. This study represents a simple contribution for our country as we have an emerging economy for which understanding the factors that influence the ethical decision-making process is crucial.

Suggested Citation

  • Loreta Bebi & Brunilda Llaftiu, 2015. "Ethical Decision Making Process of Albanian Accountants: the Impact of Organizational Factors," European Journal of Economics and Business Studies Articles, Revistia Research and Publishing, vol. 1, May - Aug.
    • Handle: RePEc:eur:ejesjr:13
    DOI: 10.26417/ejes.v2i1.p33-39
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    References listed on IDEAS

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    1. B. Elango & Karen Paul & Sumit Kundu & Shishir Paudel, 2010. "Organizational Ethics, Individual Ethics, and Ethical Intentions in International Decision-Making," Journal of Business Ethics, Springer, vol. 97(4), pages 543-561, December.
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    3. Itai Beeri & Rachel Dayan & Eran Vigoda-Gadot & Simcha Werner, 2013. "Advancing Ethics in Public Organizations: The Impact of an Ethics Program on Employees’ Perceptions and Behaviors in a Regional Council," Journal of Business Ethics, Springer, vol. 112(1), pages 59-78, January.
    4. Joseph McKinney & Tisha Emerson & Mitchell Neubert, 2010. "The Effects of Ethical Codes on Ethical Perceptions of Actions Toward Stakeholders," Journal of Business Ethics, Springer, vol. 97(4), pages 505-516, December.
    5. Shafer, William E., 2008. "Ethical climate in Chinese CPA firms," Accounting, Organizations and Society, Elsevier, vol. 33(7-8), pages 825-835.
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