fsc2015, Accounting Leadership, Ethical Leadership, Accounting, Leadership, Values Based Leadership
The emergence of the twenty-first century was plagued with extensive, evasive and disheartening leadership failures. Despite the accounting profession’s standards of professional ethics, it was also tainted with ethical leadership indiscretions during this era. In response to these ethical leadership failings, renewed interest in developing accounting professionals with strong ethical principles and ethical leadership behaviors has emerged. In many firms training and development of ethical behavior is now at the forefront of the firm’s communications and professional development efforts. The question remains however, can the profession instill in its members the importance of ethical conduct? Can ethical leaders be developed that model and monitor ethical behavior? In response to the call for leaders who are ethical and moral, this research examined a model that examines ethical leadership and its impact on leader effectiveness for leaders within the accounting industry. The analysis shows that ethical and transformational leadership make incremental independent contributions in explaining leader effectiveness. The study comments on how the findings that ethically and morally focused leaders may impact the accounting profession and restore an industry tarnished with accusations of unethical behavior to one that regains its original prominence based on consistent, moral, ethical, and effective leaders.
Copeland, Mary Kay (2015). "The Importance of Ethics and Ethical Leadership in the Accounting Profession." Research on Professional Responsibility and Ethics in Accounting 19.1, 61-98.
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