The arguments and justifications that you have presented regarding ethics in accounting and the need to control this aspect through effective leadership are adequate and pertinent in the context of the mentioned companies that committed crucial violations. To complement this topic and expand the range of findings, I would suggest paying attention to the article “Ethics in Accounting” by Jaijairam (2017). This study examines the importance of ethics in accounting, and one of the key statements implies this component of the workflow is required but not desirable. Either employees themselves or the organization must strive to ensure ethically sustainable practices to avoid violations. Particular emphasis is placed on personal responsibility because, while leadership plays an essential role in coordinating colleagues’ work, individual perception of job tasks must be inherently linked to ethical aspects. Fairness, moral motivation, and some other criteria are seen as the attributes of professionalism. As a result, trust between employees and leaders is strengthened, which reduces pressure on assigned supervisors and helps avoid job description violations.
The value of this article for analyzing the topic you have raised is a rationale for the importance of ethics as a mandatory attribute of the workflow in accounting, which does not view this phenomenon as an optional one. By following such a paradigm, leaders can ensure effective ethical strategies are implemented, and they are able to coordinate a business based on clear objectives rather than ambiguous plans. Any improvements to the management and control over cash flows require diligence and fairness, and the arguments in the article can be used to good effect to prove how accounting organizations can avoid complaints by following ethically sound decisions.
Reference
Jaijairam, P. (2017). Ethics in accounting. Journal of Finance and Accountancy, 23, 1-13.