Corporate Ethics and Management Accounting Practices

Abstract

This research examines the relationship between corporate ethics and management accounting practices in Ecuador. Through qualitative interviews with accounting professionals and business leaders, the study explores how ethical considerations influence accounting decisions and reporting. Findings suggest that organizations with strong ethical values tend to adopt more transparent and responsible accounting practices. However, challenges such as the pressure for short-term financial performance are also highlighted. The research proposes a framework for integrating ethics into management accounting, emphasizing the importance of ethical leadership and stakeholder engagement. This study contributes to the literature on ethics in management accounting and its implications for corporate governance.