Análisis de la influencia de la cultura organizacional en la ética contable

Abstract

This study critically examines the influence of organizational culture on accounting ethics through a systematic literature review of empirical and theoretical research published in the last two decades. The methodology was based on the rigorous selection of literature indexed in high quality databases, the identification of thematic categories and the comparative analysis of findings. The results highlight that the predominance of financial objectives over ethical values is a decisive factor that favors the rationalization of improper practices, accounting manipulation and the deliberate omission of relevant information. It was also identified that consistency between stated values and actual practices, visible ethical leadership, and the existence of clear policies and continuous training programs are decisive elements in strengthening professional responsibility and encouraging whistleblowing. The study concludes that organizational culture operates as a structural component that significantly conditions the moral quality of accounting decisions. The synergistic articulation of coherent leadership, explicit norms and ethics education is proposed as an indispensable integral strategy to consolidate environments of transparency that reinforce public trust and guarantee the sustainability of accounting practice.

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