Ethical Decision Making Process of Albanian Accountants: the Impact of Organizational Factors

Abstract

Taking into consideration the fact that nowadays ethics regarding the accounting profession constitutes one of the most discussed issues all over the world this paper aims to study the impact of organizational variables in the ethical decision-making process of Albanian accountants. Based on the previous researches made mainly in developed countries and as in Albania researches regarding this discipline are extremely rare in this study four organizational variables will be considered:Code of Ethics, industry type, organization size and ethical climate.A sample of about one hundred management accountants who work in Albanian organizations was chosed and they were asked to fill a questionarie regarding these variables and their impact in the ethical decision-making process. Data were entered and processed in SPSS and concluded that these factors have no significant in the ethical decision-making process of the accountants. This study represents a simple contribution for our country as we have an emerging economy for which understanding the factors that influence the ethical decision-making process is crucial.