Thursday, May 14, 2020

Influence Of Organizational Behavior On Accounting...

Article #2 Abstract. The article reviewed was The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment. The key of the abstract is to emphasize the influence of organizational behavior on accounting professionals and their ethical behavior (p. 125). Introduction. The authors study reasons of potential discrepancies between leaders and non-leaders of accounting firms. The firm’s ethical norms directly influence the behavior of its members. The researchers state that it is important to identify and understand the factors that affect ethical norms in the organization (p. 125). The firm’s leaders should play a meaningful role in building and supporting the ethical environment. The main objective of research is to analyze motives of perceptions’ inconsistencies in of the ethical setting between the management, partners, and other accounting professionals of the firm. The study is important through its investigations of influential factors of ethical standards on perceptions of accounting firm’s members, and in reducing the gap between partners and non-leaders of the CPA firm. The authors consider two problems of the study: greater ownership interest promotes the decision leadership in the company, and lack of non-leaders participation in modeling the firm ethical environment (p. 126). Literature Review. The authors use a systematic review of literature in the research. The researchers examine the study of VictorShow MoreRelatedRole Of Corporate Ethics On Financial Performance945 Words   |  4 PagesStudy of Financial Professionals and Implications for the Financial Meltdown. The key of the abstract is to demonstrate the influence of corporate ethics on financial performance. The financial meltdown negatively influenced top management mindset regarding professional ethics (p. 15). Introduction. 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