ORGANIZATIONAL FACTORS AND ETHICAL DECISION-MAKING PROCESS DURING THE COVID-19

Abstract

Aim. The researcher’s goal is to investigate how organizational characteristics affect the process of making ethical decisions. Methods. The study’s focus was on certified accountants working in Kosovo during the Covid19 era. The task is qualitative in nature; SPPS is used to process the data after Excel has done so. This study used descriptive and regression analysis. Results. The study demonstrated that organizational criteria like size, industry, the presence of an ethics code, and ethical climate have an impact on how decisions are made. To identify organizational elements and, as a result, improve the ethical decision-making process, the paper’s findings may have policy implications. Conclusions. This study provided insight into how to increase the influence of organizational elements in ethical decision-making, particularly in the accounting field. A sound foundation for an ethical decision-making process that is sustainable is provided by the recommendations at the end of the paper.

Keywords

• certified accountants
• ethical decision-making process
• organizational factors
• kosovo.