An examination of ethical leadership in academia: a study of accounting faculty

This study reports on accounting faculty perceptions of ethical tone-at-the-top (TATT) – indicative of ethical leadership – and explores the relationship of TATT to faculty job satisfaction. Both constructs have international applicability. A sample of 539 survey responses from United States accounting faculty provided data for the analyses. Job satisfaction and perceptions of TATT, proxy measured with the Ethical Leadership Scale and the Behavioral Integrity scale, were found significantly and positively related. Most accounting faculty perceived an ethical TATT, and most faculty were satisfied with their jobs. Nevertheless, about a third did not affirmatively indicate that their direct supervisor reflected an ethical TATT and about a fifth did not affirmatively indicate that they were satisfied with their jobs. Female faculty compared to male faculty, and tenured faculty compared to non-tenured faculty, had lower perceptions of the TATT of their direct supervisors and had less job satisfaction. By improving the TATT in accounting departments, academic leaders can perhaps retain more faculty, decrease unethical behaviors, and provide improved ethics training to future accountants.