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Academic Journal of Humanities & Social Sciences, 2024, 7(6); doi: 10.25236/AJHSS.2024.070609.

The Role of Corporate Culture in Shaping Accounting Ethics: A Comprehensive Analysis of Professional Ethics


Enhui Yang, Mingxia Wang

Corresponding Author:
Mingxia Wang

Business School, University of Shanghai for Science and Technology, Shanghai, China


This comparative study explores the pivotal role of corporate culture in influencing accounting ethics within organizations. Accounting ethics play a critical role in maintaining financial transparency, integrity, and accountability, which are fundamental to the stability and trustworthiness of financial systems worldwide. This research aims to shed light on how the cultural values and norms within different organizations can either foster or hinder ethical behavior in the realm of accounting. The study employs a multi-dimensional approach, combining quantitative data analysis and qualitative case studies to examine corporate culture's impact on accounting ethics. It investigates how various cultural elements, such as organizational values, leadership styles, and employee behaviors, interact with ethical considerations in accounting practices. By comparing and contrasting diverse corporate cultures across different sectors and regions, this research provides valuable insights into the cross-cultural variations in accounting ethics. The findings from this study have significant implications for policymakers, regulators, and practitioners in the fields of accounting, finance, and corporate governance. By understanding the link between corporate culture and accounting ethics, organizations can implement more effective strategies to promote ethical conduct among their employees, ultimately contributing to enhanced financial stability and ethical standards within the business world. This research not only contributes to the academic discourse on accounting ethics but also offers practical guidance for improving ethical practices within organizations across the globe.


corporate culture, accounting ethics, comparative study

Cite This Paper

Enhui Yang, Mingxia Wang. The Role of Corporate Culture in Shaping Accounting Ethics: A Comprehensive Analysis of Professional Ethics. Academic Journal of Humanities & Social Sciences (2024) Vol. 7, Issue 6: 48-54. https://doi.org/10.25236/AJHSS.2024.070609.


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