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The Impact of Organizational Factors in Ethical Decision Making of Albanian Accountants

Author

Listed:
  • Loreta Bebi

    (Aleksandër Xhuvani University/ Finance Department, Elbasan, Albania)

  • Teuta Xhindi

Abstract

The role of professional accountant is increasing in developed countries, part of which is also Albania. According to recent studies, accountants’ ethics behaviour is not appropriate even though it is one of the most essential attributes that an accountant should possess in order to fulfil its mission. Various scholars admitted that during the process of decision making, accountants are influenced by individual and organizational factors. This paper aims to analyse the impact of organizational factors in ethical decision making of Albanian accountants. The article is based on primary data using a questionnaire and generating 230 respondent accountants that work in Albania. After data analysing we conclude that the code of ethics (the companies ethical climate and the type of industry where the accountant works) influences the decision making process. Meanwhile, the size of company is not an influential factor.

Suggested Citation

  • Loreta Bebi & Teuta Xhindi, 2017. "The Impact of Organizational Factors in Ethical Decision Making of Albanian Accountants," European Journal of Multidisciplinary Studies Articles, European Center for Science Education and Research, vol. 6, EJMS Sept.
  • Handle: RePEc:eur:ejmsjr:383
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    References listed on IDEAS

    as
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    2. Singhapakdi, Anusorn & Vitell, Scott J. & Kraft, Kenneth L., 1996. "Moral Intensity and Ethical Decision-Making of Marketing Professionals," Journal of Business Research, Elsevier, vol. 36(3), pages 245-255, July.
    3. Jana Craft, 2013. "A Review of the Empirical Ethical Decision-Making Literature: 2004–2011," Journal of Business Ethics, Springer, vol. 117(2), pages 221-259, October.
    4. Pater, Alberic & Van Gils, Anita, 2003. "Stimulating Ethical Decision-making in a Business Context:: Effects of Ethical and Professional Codes," European Management Journal, Elsevier, vol. 21(6), pages 762-772, December.
    5. Beverley Jackling & Barry J. Cooper & Philomena Leung & Steven Dellaportas, 2007. "Professional accounting bodies' perceptions of ethical issues, causes of ethical failure and ethics education," Managerial Auditing Journal, Emerald Group Publishing, vol. 22(9), pages 928-944, October.
    6. Singh, Jang & Carasco, Emily & Svensson, Goran & Wood, Greg & Callaghan, Michael, 2005. "A comparative study of the contents of corporate codes of ethics in Australia, Canada and Sweden," Journal of World Business, Elsevier, vol. 40(1), pages 91-109, February.
    7. Marian TAICU, 2010. "Ethics in management accounting," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 93-98.
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