THE ROLE OF ORGANIZATIONAL CULTURE IN SHAPING ETHICAL FINANCIAL REPORTING PRACTICES

Dea Amelia, Fatayatul Fithriyah, Kiki Yulanda, Nurhalima Tussadiah

Abstract


Organizational culture plays a crucial role in shaping ethical financial reporting practices. This study aims to explore how values, norms, and behaviors internalized within organizational culture can influence decisions related to ethical or unethical financial reporting. Using a case study approach and qualitative data by analyzing various literatures, regulations, and secondary data, this research finds that organizational cultures that emphasize integrity, transparency, and accountability tend to encourage financial reporting that aligns with ethical standards. In contrast, organizations with a result-oriented culture often face the risk of manipulating financial statements to meet performance targets. The study also identifies the critical role of leadership and training in reinforcing ethical values in the workplace. These findings provide insights for practitioners and policymakers to create an organizational environment that supports more ethical and sustainable financial reporting practices.


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DOI: https://doi.org/10.3059/insis.v0i0.23189

DOI (PDF): https://doi.org/10.3059/insis.v0i0.23189.g12769

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