The Impact of Accounting Ethics in Improving Managers' Behavior and Decision Making in the Jordanian Companies

Abstract

The key to maintaining confidence of clients and the public is a professional and ethical conduct that make accountant act with integrity, objectivity, and independently, even to the sacrifice of personal benefit. The current study aims to examine the impact of accounting ethics in improving manager's behavior and decision making, and to examine the factors affecting accountants and managers' ethical behavior. A questionnaire has been designed for this purpose, and it was distributed to selected accounting employees working in different business environments. The number of questionnaires analyzed were (92) questionnaires. Resolution data were analyzed using the statistical program Smart PLS,(Partial Least Square). The study concluded that there is a significant influence of accounting ethics on improving managers' behavior and on decision making. Accountants must understand how factors such as values, norms, convictions, integrity, choices and courage interact with each other to impact managers' behaviors and decision making, and every company should have a code of ethics that can minimize risk, and ensure reliable financial statements, and the best ethics guide that staff can follow is their manager's real behavior, and a strong ethical values that reinforce the norms of ethical decision-making.