Accounting Ethics: The Foundation of Integrity and Transparency in the Business Decision-Making Process

Abstract

Accounting ethics plays a crucial role in supporting integrity and transparency, which are fundamental pillars in business decision-making. This study aims to identify the relevance of ethical values in contemporary accounting practices through a structured literature review approach. Various ethical challenges in the accounting profession are identified, including financial statement manipulation, conflicts of interest, and weak regulatory enforcement mechanisms that often hinder ethical compliance. The study concludes that upholding integrity and transparency in accounting provides a strong and reliable foundation for enhancing the credibility and legitimacy of business decisions. The findings further emphasize that the implementation of ethics in accounting must be integrated systematically through education, appropriate regulation, and a supportive organizational culture. Ethical awareness should not only be cultivated at the individual practitioner level but also embedded within institutional frameworks to ensure continuous and consistent ethical behavior. As businesses face increasing complexity, evolving technologies, and growing stakeholder scrutiny, ethical accounting practices become essential for fostering long-term trust, sustainability, resilience, and accountability across all industries and sectors.