Detail Inovasi Perguruan Tinggi


Tema: International Journal of Economics, Commerce and Management (IJECM) "ISSN : 2348-0386 " Vol. III, Issue 7, July 2015
Judul: THE ROLES OF ORGANIZATIONAL CULTURE AND ETHICSIN SHAPING THE BEHAVIOR OF ACCOUNTANT FROM THE PERSPECTIVE OF STRATEGIC MANAGEMENT
Perguruan Tinggi: Universitas Widyatama
Jenis/sdm: dosen/0421116301

Tahun: 2015

This paper is a literature study on organizational culture and ethical roles in shaping the behavior of accountants in an organization. The author sees that the process of strategic management is a process which is parallel to a decision making process. The process that shows the importance of information in an organizational decision making, meaning that the quality of the decision making depends primarily on the quality of the information. One of such information is provided by the company’s accountant. Based on the decision making process as an information flows, when the information presented by the accountant is qualified then a decision will be qualified (good). In this paper the author sees an accountant as an information provider whose ethical values supports the delivery of the information provided. Ethical values are derived from the culture of the organization, and this paper illustrates the relationship between culture, ethics, and behavior of accountants as information providers in strategic decision making.