Event Title

Influencing Factors on the Ethical Decision Making of Accountants in Kosovo

Session

Management, Business and Economics

Description

During the last decade there have been many financial scandals and bankruptcies in the world, such as the most heard, scandals of Enron, WorldCom and Parmalat. This situation made curious many researchers from all over the world. One of the main reasons for these events is the deficiency of ethics during practicing the accounting profession. From these studies it was concluded that the process of ethical decision making of accountants is influenced by three groups of factors: individual, organizational and the dimensions of the moral intensity of the ethical issue. Starting from the contribution of the accounting profession in the economic development and financial stability of a country, then from the importance of ethics during the practice of the accounting profession, this paper aims to identify the factors that affect the ethical decision making of accountants in Kosovo. So, as a dependent variable of the paper is ethical decision making while the independent variables are three groups with thirteen variables. The first group of variables consists of individual factors that include: age, gender, level of education, experience, philosophy of morality. The second group of independent variables consists of organizational factors that include: code of ethics, climate of ethics, business size, industry type and the third group of variables consists of factors of moral intensity dimensions that include: magnitude of consequences, social consensus and speed of occurrence of consequences. The methodology used in the paper has a positive approach with the deductive method, descriptive analysis and linear regression. The model applied in the paper is the Rest Model (1986). The data were collected from questionnaires for certified accountants in Kosovo. The findings show that accountants in Kosovo are sufficiently influenced by organizational factors and the characteristics of the ethical issue. Individual factors have almost no influence on the ethical decision-making process.

Keywords:

Accounting; Ethics; Decision making; Kosovo

Session Chair

Ylber Limani

Session Co-Chair

Gonxhe Beqiri

Proceedings Editor

Edmond Hajrizi

ISBN

978-9951-437-96-7

Location

Lipjan, Kosovo

Start Date

31-10-2020 3:15 PM

End Date

31-10-2020 4:45 PM

DOI

10.33107/ubt-ic.2020.306

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Oct 31st, 3:15 PM Oct 31st, 4:45 PM

Influencing Factors on the Ethical Decision Making of Accountants in Kosovo

Lipjan, Kosovo

During the last decade there have been many financial scandals and bankruptcies in the world, such as the most heard, scandals of Enron, WorldCom and Parmalat. This situation made curious many researchers from all over the world. One of the main reasons for these events is the deficiency of ethics during practicing the accounting profession. From these studies it was concluded that the process of ethical decision making of accountants is influenced by three groups of factors: individual, organizational and the dimensions of the moral intensity of the ethical issue. Starting from the contribution of the accounting profession in the economic development and financial stability of a country, then from the importance of ethics during the practice of the accounting profession, this paper aims to identify the factors that affect the ethical decision making of accountants in Kosovo. So, as a dependent variable of the paper is ethical decision making while the independent variables are three groups with thirteen variables. The first group of variables consists of individual factors that include: age, gender, level of education, experience, philosophy of morality. The second group of independent variables consists of organizational factors that include: code of ethics, climate of ethics, business size, industry type and the third group of variables consists of factors of moral intensity dimensions that include: magnitude of consequences, social consensus and speed of occurrence of consequences. The methodology used in the paper has a positive approach with the deductive method, descriptive analysis and linear regression. The model applied in the paper is the Rest Model (1986). The data were collected from questionnaires for certified accountants in Kosovo. The findings show that accountants in Kosovo are sufficiently influenced by organizational factors and the characteristics of the ethical issue. Individual factors have almost no influence on the ethical decision-making process.