Ethics of Business Organizations: The Basis for Their Sustainability

Abstract

The strengthening of the process of the regulation of accounting and auditing, as well as the improvement of the structures of corporate governance, aims, fundamentally, to involve the various professionals that work in business organizations in a global process whose principal objective is to provide more ethical and responsible accountability practices. Hence, encouraging ethical stances is crucial in seeking to overcome the present financial crisis, and in preventing and changing the paradigm of the business model of capitalist society: the ethical principles related to the business environment should be assumed by all those intervening in the process of accountability. In this context, the goal of this research is to ascertain whether, among professionals working in this field in Portugal, there exists an appropriate perception of behaviour and ethical attitudes, and whether there is control and promotion of these attributes. In particular, we seek to locate significant associations between the responses to the questions raised, and to do this, we use, among other statistical instruments, Spearman's correlation coefficient. The results obtained reveal certain specific characteristics of the groups questioned.

Personality characteristics, preferences for rewards and the propensity to choose an auditing job

“…The Big 4 auditing companies have largely contributed to this image with their international prestige, technical knowledge, human resources and contact with international clients (de Almeida, 2012). The Portuguese enforcement mechanisms, also play an important role in raising professional standards of ethical behaviour for professional auditors (de Almeida, 2014), which contributes to the consistent development of this profession in terms of status and performance (Rodrigues et al, 2003). According to Teixeira et al (2015), auditing and accounting professions are common entry jobs for management-related students in Portugal.…”

Work Overload, Work–Life Balance and Auditors' Turnover Intention: The Moderating Role of Motivation

“…The presence of Big4 auditing firms has significantly contributed to this reputation, leveraging international prestige, technical expertise, human resources and engagement with global clients (de Almeida 2012). The Portuguese enforcement mechanisms also play a crucial role in upholding ethical standards for professional auditors (de Almeida 2014), fostering consistent development in the status and performance of this profession (Rodrigues et al. 2003).…”