文章基本信息

标题：Ethical Champion towards Business Sustainability: Malaysian Evidence
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作者：Zairul Nurshazana Zainuddin ; Suzana Sulaiman ; Sharifah Fadzlon Abdul Hamid 等
期刊名称：International Journal of Academic Research in Business and Social Sciences
电子版ISSN：2222-6990
出版年度：2018
卷号：8
期号：11
页码：1539-1548
DOI：10.6007/IJARBSS/v8-i11/5277
语种：English
出版社：Human Resource Management Academic Research Society
摘要：Creating a sustainable business is not merely environmental protection; an organization needs to ensure a balance between the organization’s economic, environmental and social goals. The competitive environment puts a pressure to organizational leaders to meet customer need and stakeholder interest. Since finance accountants are closely involved in planning and coordinating the organizational decision-making process, managers of an organization are commonly the ‘customers’ of the finance accountants. One of the challenges facing the accounting profession involves developing ethical leadership. Therefore, this study was conducted to examine role of the organizations’ leaders including finance accountants in embedding ethical conduct into the organizational strategic management and the contributions of finance accountants towards sustainable success of the organizations. Case study method was employed in this study. Face-to-face interviews were conducted with key personnel from top management in two Malaysian property developers, who are very expert in the finance related matters. This study proved that the organizational leaders including the finance accountants of both organizations play a major role in the integration of ethics in the strategies for sustainability. They are the Ethical Champion, who needs to understand the model for delivering their projects and the risks attached to them.