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ETHICAL LEADERSHIP IN ACCOUNTING
Ethical Leadership in Accounting
Dahlia Thomas
Liberty University
ACCT642: Accounting Ethics
Dr. Darnell Huntley
August 20, 2021
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ETHICAL LEADERSHIP IN ACCOUNTING
Abstract
One of the challenges facing the accounting profession involves developing ethical
leaders. Ethical leaders strive to honor and respect others in the organization and seek to
empower others to achieve success by focusing on right action (Mintz & Morris, 2020, pg. 488).
When it comes to leaders, they are the ones to set to the path for their followers to follow. As
stated in our textbook leaders lead by example. They set an ethical tone at the top. They lead
with an attitude of “Do what I say as well as what I do” (Mintz & Morris, 2020, pg. 488). In this
paper, there will be discussion based on four types of leadership as I will be evaluating the
influence of gender in leadership. There will be information on the role of the CFO as it relates to
organizational culture as well as AICPA Code of Professional Conduct. I will also examine the
importance personal responsibility and, professional role as well as whistleblowing as it relates
to enhancing public trust in the accounting profession and ethical leadership. And lastly, I will
make recommendation as it relates to how what the accounting profession needs to do now and,
in the future, to maintain and improve public trust and ethical leadership in the accounting
profession. I will close off the paper by incorporating the Bible Christian worldview as it relates
to ethical leadership in accounting.
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Outline
Abstract ……………………………………………………………………………… 2
Outline……………………………………………………………………………….. 3
Introduction……………………………………………………………………………. 4 - 5
Four Types of Leadership Style……………………………………………………….. 5 - 8
The influence of gender and the role of the CFO with respect to the organizational culture of the
accounting profession ……………………………………………………………….8 - 10
The influence of gender and the role of the CFO with respect to the AICPA Code of Professional
Conduct…………………………………………………………………………………. 10 - 11
The importance personal responsibility, professional role, and whistleblowing as it relates to
enhancing public trust in the accounting profession and ethical leadership……………… 11 - 13
Recommendation………………………………………………………………………… 13 - 14
Biblical Perspective………………………………………………………………………. 14 - 15
Conclusion……………………………………………………………………………….. 15 -16
References……………………………………………………………………………. …. 17 - 18
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Introduction
Ethics can be viewed and explained in many ways based on different author’s
perspective, however they all come to one main idea that ethics is a set of values that people
believe to be moral right or wrong and the ethical discipline that they should follow. “Ethics is
based on well-founded standards of right and wrong that prescribe what humans ought to do,
usually in terms of rights, obligations, benefits to society, fairness, or specific virtues”
(Velasquez et al, n.d). As leaders it is our job to always act in a professional manner because
there are people who is always looking up to you. Therefore, in the accounting world we always
lead by example. Ethical leaders possess diverse thinking about long term consequences,
limitations, and benefits of the decisions they are required to make within the organization. The
main jobs of ethical leaders are, they should take into consideration, norms, principles, values,
standards, and ethics, when they are carrying out various job duties and convey the same to the
other members. Ethical leaders set high standards and carry out tasks and activities in accordance
with them. They convey to the other members, how to implement ethics in their work, hence,
they themselves need to be professional and skilled in their conduct. They influence ethical
values of the organization through their behavior. Leaders serve as role models for their
followers and show them the behavioral boundaries set within an organization. They are
perceived as honest, truthful, trustworthy, responsible, reliable, courageous, fair, and authentic
(Kapur, 2018). Leadership in accounting is different than leadership in most other organization
because accountants are expected to place the public interest above all else. Accountants plays a
crucial role when it comes to businesses because they are the ones who provide certain key
financial information to investors, lenders, bankers, and stakeholders of companies so they can
make good financial decisions. In this paper, the main discussion will be centered around ethical
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leadership in accounting as it relates to four types of leadership as well as I will be evaluating the
influence of gender in leadership. There will be information on the role of the CFO as it relates to
organizational culture as well as AICPA Code of Professional Conduct. I will also examine the
importance personal responsibility and, professional role as well as whistleblowing as it relates
to enhancing public trust in the accounting profession and ethical leadership. And lastly, I will
make recommendation as it relates to how what the accounting profession needs to do now and,
in the future, to maintain and improve public trust and ethical leadership in the accounting
profession. Also, based on the information gathered I will make a recommendation on which
leadership style is most appropriate for the accounting profession.
Four Types of Leadership
The role of leadership in an organization is crucial in terms of creating a vision, mission,
determination, and establishment of objectives, designing strategies, policies, and methods to
achieve the organizational objectives effectively and efficiently along with directing and
coordinating the efforts and organizational activities (Khajeh, 2018). Leadership style is viewed
a combination of different characteristics, traits and behaviors that are used by leaders for
interacting with their subordinates. There are several types of leadership styles such as
transformational leadership, transactional leadership, servant leadership, autocratic and
democratic leadership etc. For the purpose of this research paper, I will be focusing on only four
types of leadership styles which will be transformational leadership, transactional leadership, an
authoritarian leadership, and servant leadership.
Transformational leadership style focuses on developing the followers and considering
their needs. This type of leadership focuses on team building and motivation of team members.
For example, the leader will set goals with the help of the members which they can achieved
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together to motivate the members to cooperate in strengthening the team. The Advantages of
transformational leadership are, it keeps the company open, honest, and ethical; it reduces turn
over cost, it encourages change, and it is an effective form of leadership. The disadvantages
transformational leadership are, there is too much focus on the bigger picture, it can be risky and
disruptive, it puts increased pressure on team members, it can lead to employee burnout, and
continual communication is needed (Charalambous, 2019).
Transactional leadership focuses on results, conforms to the existing structure of an
organization and measures success according to that organization's system of rewards and
penalties (STU Online, 2018). This type of leadership style focuses on organization, vision, and
performance in the company. This leadership style also uses rewards as a motivating factor. The
transactional leader is also responsible for maintaining routine by managing individual
performance and facilitating group performance. An example of this style is when you in the
military and you are told that if you over exceed your daily task then you will be recognized by
being presented with an Army Achievement Medal. The advantages of transactional leadership
are, rewards those who are motivated by self-interest to follow instructions, provides an
unambiguous structure for large organizations, systems requiring repetitive tasks and infinitely
reproducible environment, achieves short-term goals quickly and rewards and penalties are
clearly defined for workers. The disadvantages of transactional leadership are, rewards the
worker on a practical level only, such as money or perks, creativity is limited since the goals and
objectives are already set, and does not reward personal initiative (STU Online, 2018).
According to Mintz and Morris (2020) “Servant leadership advocates a perspective that
leaders have a responsibility to serve their followers by helping them achieve and improve by
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modeling leaders’ ethical values, attitudes, and behavior that influence organizational outcomes
through the fulfillment of followers’ needs. The basic premise of servant leadership is leaders
should put the needs of followers before their own needs (pg. 493). An example of this type of
leadership would be sales leader demonstrating to his followers how to make sales then the
followers copy the skills and work on their own. The advantages of servant leadership are 1.
focusing on the development and growth of others. 2. Leading to improve performance,
innovation, and collaboration, and safe environment where people aren’t afraid to fail, 3. The
turnover rate is reduced, and there is an increase trust with leaders. The disadvantages of servant
leadership are, 1. Servant leaders can become more easily burnt out. 2. Resource intensive. 3.
Difficult to train other leaders in the serve-first mindset. 4. Can take longer to see results or reach
goals. 5. Has the potential to be perceived as ‘weak’ (Torch, 2020).
Authoritarian leadership is a leadership style that stresses personal dominance, strong
centralized authority and control over subordinates, and unquestioning obedience. Authoritarian
leadership has been found to negatively influence outcome variables such as team interaction,
organizational commitment, task performance, and extra-role performance (Du et al, 2020). An
example of an authoritarian leadership is being in the military there are rules and regulation that
we all must follow which includes always wear the uniform that is put to work. Also, how long
our hair can be in our uniform, or our nails and you cannot do as you like.
The major difference between these four-leadership style are a transformational
leadership style allows employees to feel relax working in their environment like for example
working in an organization which allows you to wear what ever you want. Also, this type of
leadership style inspires the employees and if they are inspired then they will want to work hard
because they like what they do. On the other hand, an authoritarian leadership will not let
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employees feel the same way because they will constantly feel like they are walking on eggshells
because there is always one way of doing things employees do not really have a choice. And this
kind of working environment will not make employees feel motivated to do anything. As it
relates to transactional leadership this kind of leadership is more focus on extrinsic motivation
which is pretty much using rewards or punishment to force subordinates to do things because
they either get in trouble or they get a reward. This has a little bit of authoritarian leadership
involved a classic example would be as it relates to the military where if you work hard, they
will give you an award for your hard work but at the same time if you choose to not do the same
work you get a negative counseling. Servant leadership is more focus on supporting and
developing their followers within the organization. It also has a little bit of transformational
leadership since transformational leadership also cares about their followers. What makes
transformational leadership a little bit different would be the fact this leadership style has their
followers focus on a common goal.
Evaluate how the influence of gender and the role of the CFO with respect to the
organizational culture of the accounting profession
Organizational culture is a system of values, beliefs, and behavior patterns which
subconsciously drives members of the organization to make each choice and decision
(Pathiranage et al, 2020). When it comes to the influence of gender on any organizational
culture you will find more females leaving jobs than males. According to the textbook Mintz &
Morris (2020) males and female see their role as accounting professionals different. Males were
less likely to recommend conceding, and less likely themselves to concede, in an audit condition
while females maybe more likely to use an intuitionist approach. As it relates to the CFO they are
in a position of ethical leadership when it comes to preventing fraud. When it comes to gender
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and how it influences an organization culture which respect to the CEO is that leader who shapes
the organization. Auditor gender influences audit quality through lower abnormal accruals and
shorter audit report lag, higher likelihood of issuing an adverse audit opinion and higher audit
fees. When it comes to accounting, we should always act in a professional manner and put the
public needs first. However as stated when it comes to females and males as it relates to who is
more likely to just give in quickly rather than try to think for themselves and make the best
decision for the company as CFO rather get caught in big scandal likes what happen in the early
2000’s where the CEO have the power to pressure CFO to commit fraud. Males tend to just go
along with things rather than females because females would more have a strong will not to do
what is wrong even if pressured to. If you have an organization that only has authoritarian
leadership, you will find that there is only one way of doing things and as a result you will find
that the CEO will pressure the CFO to do whatever is told to him and he does not want to lose
his job especially the males would more like to just go along with it than the females. When it
comes to transformational leadership that kind of organizational culture you will find that
employees are more relax in that kind of environment therefore you will hardly find employees
feel like they don’t have a choice where they are pressured by their CEO whether males or
females. As it relates to transactional leadership this kind of organizational culture you will find
that the CEO will more like use rewards or punishment towards the accountant which would
make them want to do unethical practice even though they know it might be wrong. But there is
either a rewards or consequence if they don’t do what is told to them. And last as it relates to
servant leadership this kind of style as it relates to organizational culture CEO would be more
focus on putting the employees needs first so you would hardly find that there is a sense of
pressure towards the different genders, they would be more likely to want to work and this in
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turn leaves a positive impact on the organization as it relates to carrying out their professional
duties as accountants. As CEO is it there to make sure that the organization is running smoothly,
and they are the one that sets the tone for the organization. However, sometimes they abuse that
power when they pray on the different genders to sometimes do the wrong thing. And that is one
way as accountants your faith, your integrity and your professional attitude is tested by your
superior where you can either walk away or stay and do the wrong thing.
Evaluate how the influence of gender and the role of the CFO with respect to the AICPA
Code of Professional Conduct
The AICPA Code of Professional Conduct (AICPA Code) is a set of principles, rules and
interpretations that guides CPAs in the performance of their professional responsibilities. For
over 100 years, CPAs across the country have voluntarily adhered to the AICPA Code in
recognition of the accounting profession’s dedication to integrity, objectivity, and independence
(AICPA,2015). Also, AICPA members are bound by the AICPA Code of Professional Conduct.
Rule 201 requires that members provide professional services with competency. In the delivery
of personal financial planning services, a member shall adhere to the following Principles of
Professional Conduct (AICPA, n.d). As it relates to the influence of the different gender and the
CFO everyone is required to follow the rules and guidelines that is set out by the AICPA because
that is what governs accountants. As accountants there are standards that is set by AICPA and
accountants have a professional responsibility to adhere to those principles. If it is a case
accountants choose not to follow the rules and they find themselves caught in unethical dilemma
they can have their CPA license revoked or suspend. As CFOs regardless of the gender they are
there to make sure that the accounting report is correct so that when it is audited it reflects the
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true information about an organization so that investors can see and chose to invest in that
company.
Base on the leadership styles that we looked at each of them should follow the AICPA
Code however, from time to time you will find the accountants doing unethical things especially
if they were pressured into it. When it comes to authoritarian leadership, transformational
leadership, transactional leadership, and servant leadership both CEO and CFO are required to
adhere to rules set out by the AICPA. Even though when it comes to gender you might find that
females might be harder to get influenced into doing the wrong thing than a male would. Like for
example you are working in an organization, and you have your CFO which you and him are
friends drink together and best friends you will find that both those two males will find
themselves in a hard spot if the CEO tell him to cook the books to make the company look good
to investors. Because they are friends, he is going to feel pressured to do it because he does not
want to disappointment his friend even if he knows it is unethical. A female will be more able to
stand her grounds and more likely to walk away than get caught in it.
Examine the importance personal responsibility, professional role, and whistleblowing as it
relates to enhancing public trust in the accounting profession and ethical leadership.
According to the textbook Mintz & Morris (2020) “Failed auditing sometimes occur
because unethical accountants agree to falsify the number to protect equally unethical clients.
Also, in the book it stated that even the most honest and meticulous of auditors can
unintentionally distort the numbers in ways that mask a company’s true financial status, thereby
misleading investors, regulators, and sometimes management. In the textbook it also stated that
accountants and auditors are less likely to report financial wrongdoing if they perceive that past
attempt by others in the organization to blow the whistle internally lead retaliation against the
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reporter (pg. 502). The importance of whistleblowers and whistleblower protection is “essential
to safeguarding the public interest and to promoting a culture of public accountability and
integrity” It is about maintaining and, in some jurisdictions, restoring trust in business and
government and our institutions and leaders (Sigurdson,2019). As CPAs we have a fiduciary duty
to uphold the public’s trust. Members should accept the obligation to act in a way that will serve
the public interest, honor the public trust, and demonstrate commitment to professionalism
(AICPA (n.d). It is the personal responsibility of the accountants to perform their duty in an
ethical and professional way. According to AICPA (n.d) “In carrying out their responsibilities as
professionals, members should exercise sensitive professional and moral judgments in all their
activities”. If there is a case that an accountant is not performing their role in an ethical manner,
then that is where the whistleblower would come into play because their main aim is to protect
the public interest so that the public can have faith in whatever information is put out by the
accounts because they would consider the information to be credible. As leader we should
always act with integrity and do what is right for both the betterment of the company as well as
the company investors. Therefore, if accountant and auditors are not reporting fraud or any
material misstatement they see then they are not doing their job. And the basis upon which the
accounting profession was found and still exist is because of public trust. The AICPA Code of
Professional Conduct emphasizes three important trust characteristics (ability, benevolence, and
integrity) that are important relative to enhancing public trust in the services provided by the
accounting profession. Public trust in the services provided by professional accountants has
declined in recent years due to occurrences of unethical behavior in the profession
(Sullivan,2004). At the end of the day CPA has personal responsibility and a professional role
when it comes to enhance the public trust in accounting, and they can do so but being transparent
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and honest with investors and lenders of the company and reporting honestly on the financial
status of the company. At that point the leaders of the company will also be acting in an ethical
manner. Since CEO and CFO are the ones who attest to the internal control of any company
which shows that the financial report of the company is correct, and they attest to it. However, if
it is a chase the accountants notice things that is unethical in nature, they need to be the
whistleblower of that issue and not sit back silently and allow investors and lenders to lose public
trust in them because they are dishonest
What you believe the accounting profession needs to do now and, in the future, to maintain
and improve public trust and ethical leadership in the accounting profession. Be specific
and use specific examples.
Mayer et al.2007 states that the ability to improve public trust in the accounting
profession is related to the group skills, competencies, and characteristics that enables a party to
have influence within some specific area. When it comes to maintaining trust, it can be defined
as precursor to trust between individuals. According to Sullivan (2004) frazzled competence of
professional accountants is a strategic vigorous relative to the credibility of the profession and is
an important element in determining the level of public trust exhibited toward CPAs. According
to AICPA ET 56, a member should observe the profession's technical and ethical standards, strive
continually to improve competence and the quality of services, and discharge professional
responsibility to the best of the member's ability (AICPA, n.d). In order for accounting
profession, they need to start being more transparent with their work and act in an ethical manner
so that the public can have more trust in them. CPAs should know what is right because they
should always act professionally and have integrity. Giving a fair and honest judgement of the
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internal controls of a company so that investors know the actual stance of a company. As it
relates to what the accounting profession needs to do in the future to maintain and keep the
public trust is to improve on how they present the information to the public so that the public do
not feel like they are being dishonest. And this start with the head of the company the CEO
because they are the ones who set the pace of the organization and if leadership cannot be trusted
why should the public trust what is posted on the financial report of company. Therefore, being
honest and transparent are things accounting profession can use to maintain and improve public
trust. And the reason why leadership play an important part is that they are the first person to get
the blame when things go wrong in a company. For example, Enron faced an ethical accounting
scandal in 2001 after using “mark-to-market” accounting to fake their profits and misused
special purpose entities, or SPEs. Enron worked to make their losses seem less than they were,
and “cooked the books” to make their income look much higher than it was. Most of the
executive for the firm got jail time (WGU,2021). And that is the reason why new laws were
introduced to prevent a similar situation like this from happening. If the accounting profession
which includes leadership act in a professional manner, then we won’t see a problem with the
public losing faith in them.
Biblical Perspective
While the Bible offers direction for how humans should act and carry themselves not all
the time that is going to happen. As leaders we have an upmost duty to always be there for the
subordinates. Being in the military has thought me that we are one family, and we should always
be there for each other as leaders and soldiers. Even though the military falls under the
authoritarian leadership since there is always one set of rules and regulation that everyone must
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follow when the leaders set those rules. The Bible states that “Let every person be subject to the
governing authorities. For there is no authority except from God, and those that exist have been
instituted by God” (Romans 13:1). Regardless of the leadership style as leaders and accountants
we should always act with integrity and do the right thing even when no one is watching. The
Bible states that “The integrity of the upright guides them, but the crookedness of the treacherous
destroys them” (Proverbs 11:3). As accountants we have a duty to the public which includes
being honest, having integrity, being transparent, and always having the investors best interest at
heart so that the public can trust your actions and what you put on the financial report for the
company. The Bible states “Trust in the Lord with all your heart, and do not lean on your own
understanding. In all your ways acknowledge him, and he will make straight your paths. Be not
wise in your own eyes; fear the Lord and turn away from evil. It will be healing to your flesh and
refreshment to your bones. Honor the Lord with your wealth and with the first fruits of all your
produce” (Proverbs 3:5-12). Overall, as leaders regardless of the job you are doing you should
always act in an ethical manner so that you can have the public trust and leave a good impression
of your organization.
Conclusion
Ethical leadership is demonstrating and promoting ‘normatively appropriate conduct
through personal actions and interpersonal relations.” When you boil it down, this really means
that ethical leadership is defined as putting people into management and leadership positions
who will promote and be an example of appropriate, ethical conduct in their actions and
relationships in the workplace (WGU, 2020). There were four different leadership styles listed
and each has different organizational culture base on leadership. The four styles are
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transformational leadership, transactional leadership, authoritarian leadership, and servant
leadership. Even though they might be slightly different they all have one responsibility that is to
the organization and having the public best interest. As CPAs we are responsible for providing
people with accurate and sound information base on independent judgement. Therefore, they are
considered one of the most trusted advisors. As accountants because we have a personal and
professional responsibility to always act with integrity and in an ethical manner if something is
happening unethically and you know for sure that it is wrong you have a fiduciary duty to be that
whistleblower and report it. Out of all the leadership styles I spoke on the one I like the most and
I think is the best is the transformational leadership style because this style is focus on helping
their followers as well as team building and motivating team members. And for organizations to
be successful having this kind of leadership will allow the followers to feel comfortable and want
to work and learn.
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