hig.sePublications
Change search
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf
Etiskt ledarskap och etiska riktlinjer: en studie av samband och påverkan på redovisningskonsulter
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
University of Gävle, Faculty of Education and Business Studies, Department of Business and Economic Studies.
2013 (Swedish)Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesisAlternative title
Ethical Leadership and Codes of Conduct : a study of the relation and impact on accounting consultants (English)
Abstract [sv]

Tidigare forskning har undersökt effekterna av etiskt ledarskap på redovisningsbeslut och etiska riktlinjers allmänna påverkan, men vi saknar forskning kring variablernas gemensamma påverkan på redovisningsbeslut, vilket är syftet med detta arbete. Arbetet undersöker vilken effekt etiskt ledarskap och etiska riktlinjer har när en redovisningskonsult ställs inför en komplicerad redovisningsfråga. Variablerna undersöks både individuellt och tillsammans. En enkätundersökning genomfördes bland auktoriserade redovisningskonsulter i Sverige och 142 respondenter deltog. Studien tyder på att det finns ett gemensamt inflytande av etiskt ledarskap och etiska riktlinjer på etiskt laddade redovisningsbeslut. Redovisningskonsulter tycks vara mindre benägna att bokföra en kostnadspost utan underlag när det finns ett svagt etiskt ledarskap och de inte påminns om etiska riktlinjer, jämfört med alla andra kombinationer av variablerna. Effekten av etiska riktlinjer tycks vara störst i ett svagt etiskt ledarskap. Fortsatt forskning skulle med fördel kunna inriktas på studiens resultat kring de etiska riktlinjerna och fokusera på varför de etiska riktlinjerna påverkar redovisningskonsulterna i en icke förväntad riktning. 

Abstract [en]

Previous research has examined the effects of ethical leadership in accounting decisions and the general impact of codes of conduct. However, we lack research about the variables combined influences on accounting decisions, which is the aim of this work. This work examines what impact ethical leadership and codes of conduct have when an accounting consultant is confronted with a complex accounting issue. The variables is examined both alone and together. A survey was conducted among authorized accounting consultants in Sweden and 142 respondents participated. The study suggests that ethical leadership and codes of conduct has a mutual influence on ethically charges accounting decisions. Accounting consultants seem to be less likely to record a cost without documentation when there is a weak ethical leadership and they are reminded of the codes of conduct, compared to all other combination of the variables. The effect of codes of conduct have proved to be higher in a weak ethical leadership compared to a strong ethical leadership. Further research could use this study's results concerning the ethical guidelines and focus on why the codes of conduct impact accounting consultants in a non expected way. 

Place, publisher, year, edition, pages
2013. , p. 75
Keywords [en]
Ethical leadership, Code of Conduct, ethical guidelines, accounting consultant
Keywords [sv]
Etiskt ledarskap, etiska riktlinjer, redovisningskonsulter
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hig:diva-14448Archive number: FE1: 52/2013OAI: oai:DiVA.org:hig-14448DiVA, id: diva2:628016
Subject / course
Business administration
Educational program
Business administration
Supervisors
Examiners
Available from: 2013-07-03 Created: 2013-06-13 Last updated: 2013-07-03Bibliographically approved

Open Access in DiVA

fulltext(779 kB)1748 downloads
File information
File name FULLTEXT01.pdfFile size 779 kBChecksum SHA-512
85620539cdb090f12cba22b3f4c69c82da3465fd76ba45cb93cc6bff2158b2d99ce80c56bc73ade06cdf233f491686d33f435c4f710aa7f6b86e7cc05c88c5e5
Type fulltextMimetype application/pdf

By organisation
Department of Business and Economic Studies
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
Total: 1748 downloads
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

urn-nbn

Altmetric score

urn-nbn
Total: 658 hits
CiteExportLink to record
Permanent link

Direct link
Cite
Citation style
  • apa
  • harvard-cite-them-right
  • ieee
  • modern-language-association-8th-edition
  • vancouver
  • Other style
More styles
Language
  • sv-SE
  • en-GB
  • en-US
  • fi-FI
  • nn-NO
  • nn-NB
  • de-DE
  • Other locale
More languages
Output format
  • html
  • text
  • asciidoc
  • rtf