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

Loreta Bebi and Teuta Xhindi
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Loreta Bebi: Aleksandër Xhuvani University/ Finance Department, Elbasan, Albania

European Journal of Multidisciplinary Studies Articles, 2017, vol. 2

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.

Keywords: : albania; ethical decision making; accountant; organizational factors; ethical climate; code of ethics; type of industry (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:eur:ejmsjr:299

DOI: 10.26417/ejms.v6i2.p95-101

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