Organizational Culture Of The Accounting Profession Essay

Organizational Culture Of The Accounting Profession Essay

Length: 798 words (2.3 double-spaced pages)

Rating: Better Essays

Open Document

Essay Preview

Organizational Culture of the Accounting Profession
Culture in an organization is created, embedded, evolved, and ultimately manipulated, and at the same time culture can constrain, stabilize, and provide structure and meaning to the members of the organization. An organization founder or leader creates the organization’s culture. Leadership is entangled with culture formation, evolution, transformation, and destruction (Schein, 2004).
Organizational culture is an important topic for members of the accounting profession. Public accounting firm leaders can demonstrate their effectiveness by monitoring and properly influencing the organizational culture. But at times, the focus is more on profitability rather than the public interest, the emphasis is less on substantive procedures and more on evaluating performance measures (Kelly & Earley, 2009).
The three elements of trust can be evaluated in relation to organizational culture of the accounting profession:
With respect to ability, leaders have to take responsibility when reacting to critical incidents and organizational crises, admit wrong doing and implement meaningful change. Leaders can demonstrate their commitment through teaching, allocating greater resources to training and coaching organization members. In doing so, trust can be restored.
Organizational leaders’ focus on public interest more than profitability fulfills the element of benevolence. Integrity remains the most valued element of trust inside and outside of the accounting profession. An accounting firm is in need of leaders who are focused on improving the practice and their responsibility to financial information users, thus maintaining personal integrity and the integrity of the profession.
AICPA Code of P...

... middle of paper ... conduct, it is fundamental to the accounting profession recognition, the standard against which accountants must eventually test all decisions. The code states: “to maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity” (Duska et al., 2011). Integrity is achieved when the trustee or the accountant adheres to a set of principles and norms that the trustor or the public finds acceptable (PointCast Presentation, n. d.). When the public can evaluate the CPA’s professional performance in light of norms as technical dimension then trust can be established.
The AICPA Code of Professional Conduct is composed of more than just the three characteristics enumerated, however, the accountant needs to possess a high degree of each of them in order to successfully maintain and enhance public trust.

Need Writing Help?

Get feedback on grammar, clarity, concision and logic instantly.

Check your paper »

Essay On Managerial Accounting

- Chapter 2 Literature review “The Changing Role of Managerial Accounting and the Managerial Accounting Profession in Romania” Managerial accounting has historical antecedents that stretch back to the beginning of the 1900s. Whether it was called cost accounting, or industrial accounting, or administrative accounting it is certain that concerns regarding production cost calculation, expenses’ classification and analysis, resource consumption administration, and pre and post cost calculations, have existed since the beginning of the 90s (Cardos & Cardos, 2010)....   [tags: Management accounting, Decision making]

Better Essays
1333 words (3.8 pages)

Organization Culture : Organizational Culture Essay

- 1. Introduction: Each individual has his/her character, by which his/her type or feature is defined. Similarly, each nation, race has its personality, known as its culture. Corporations, being a kind of organization, also have their own personalities, and are more typically known as organizational cultures. Understanding how culture is created, communicated, and changed in an organization is important for people in the organization and will help one be more effective in his/her organizational life....   [tags: Culture, Organizational culture]

Better Essays
1365 words (3.9 pages)

Learning Styles and the Accounting Profession Essay

- Every human being in this world is unique and each individual has different ways in which they learn. Learning styles have been formulated over the years to help us recognize the way we approach learning and methods we use to gain knowledge. It is an individual's distinctive approach to learning based on strengths, weaknesses, and preference with a mixture of various styles. In this essay, we will take a look at different learning styles and how they can be implemented and integrated in the accounting profession....   [tags: Business Accounting Learning]

Better Essays
1076 words (3.1 pages)

Essay on The Organizational Culture And Organizational Trust

- The author Shahrokh Alizdeh writes, the main aim of this study is surviving organizational culture constructs in the development of organizational trust, in Moghan Agro-Industry Company. He states, his methods of study by first using specific dimensions of organizational culture that was a task-oriented culture, support-oriented culture, achievement-oriented culture, and power-oriented culture. The writer adds secondly, a focus on organizational trust according to Colquitt et al (2009). Alizdeh states, the use of informants from Moghan Agro-Industry Company in which he explored dimensions of organizational culture and organizational trust as he tested the hypothesis....   [tags: Organizational culture, Sociology]

Better Essays
1311 words (3.7 pages)

The Role Of Organizational Culture On Organizational Behavior Essay

- The intensification of research on organizational effectiveness has led to the identification of several organizational factors that have an influential role in the determination of organizational performance. Organizational culture is one such factor that has received much attention in organizational behavior literatures, because of the key role it plays in determining levels of organizational outcomes. A common hypothesis about the role of organizational culture is that if an organization possesses a strong culture by exhibiting a well-integrated and effective set of specific values, beliefs, and behaviors, then it will perform at a higher level of productivity Given the influence of an or...   [tags: Culture, Organizational culture]

Better Essays
1383 words (4 pages)

Organizational Culture At The Organization Essay

- Introduction The organization is responsible to introduce the organizational culture to its employees that will be helpful for the employees to get familiar with the system of the organization. Management would be willing to introduce employee with norm, values and objectives of the organization which is important to understand the organizational culture. Management must always try to keep a positive, motivating, and, learning environment in the organization. If the organization is properly understood thus it will lead towards the improvement of employees’ performance....   [tags: Culture, Organizational culture, Sociology]

Better Essays
1272 words (3.6 pages)

Corporate Culture And Organizational Behavior Essay

- This section is the literature review of this study, and it will contain a summary of the previous studies which about the topic, the key words of these literatures are about effect, profit benefit and responses to the company which have a good organizational culture. Through the understanding of the existing literatures to support and topic of subject of this research proposal, Corporate culture phenomenon was first discovered in the late seventies. In the late eighties, since research on the theory and practice of the concept of corporate culture, many scholars have shown great interest....   [tags: Organizational culture, Organizational studies]

Better Essays
812 words (2.3 pages)

Organizational Structure And Corporate Culture Essay

- Upon reading the chapter, titled Strategy Implementation from the book “How Strategy Works”, written by George H. Tompson, I did not have extensive knowledge of the different aspects of organizational structure and corporate culture. Dr. Tompson’s, approach towards illustrating and explaining the in-depth analysis of organizational and corporate culture made the writing very easy to understand and relate to. Dr. Tompson’s use of a separate introduction that clearly explains what the audience is going to learn allows readers to know what to expect....   [tags: Organizational structure, Organizational culture]

Better Essays
1187 words (3.4 pages)

Essay On Organizational Culture

- Summer Burnes 10/13/2017 Engineering Management 1100 Organizational Culture Culture in the workplace can be the driving force for a business and can make or break a company when it comes down to it. Culture can be the reason one company does better than another or even survives for that matter. It is also important to understand the culture of a business to be able to thrive in the workplace environment. Think about what type of values, attitude, beliefs, and expectations you want to live by before you get a job somewhere at a business (“It’s All About Culture”2017)....   [tags: Organizational studies, Organizational culture]

Better Essays
1026 words (2.9 pages)

Organizational Culture Essay

- Organisational culture also known as Corporate culture refers to the beliefs and values that evolve in an organization influencing the behavior of its members (Schein, Summer 1983). It can also be understood as the personality of the organization. There are 4 types of organisational culture :1) Clan, 2) Hierarchy, 3) Adhocracy and 4) Market Culture (Cameron & Quinn, 1999). Clan culture is flexible and focuses on the internal aspect of the organisation valuing unity and commitment whereas Hierarchy culture has a more stable and controlled environment....   [tags: Organizational structure, Organizational culture]

Better Essays
888 words (2.5 pages)