ORGANIZATIONAL CULTURE AS A FACTOR OF CHANGE IN THE ACCOUNTING ETHICS OF SERHITEC S.A.
Keywords:
Organizational culture, transparency, responsibility, financial practices. valuesAbstract
DOI: https://doi.org/10.46296/yc.v10i18.0907
Abstract
The main objective of this research was to determine how the business culture of SERHITEC S.A. affects the company. This study analyzed how organizational culture can influence accounting ethics and the improvement of financial behavior. It examined how cultural values and norms affect both accounting practices and financial integrity. A mixed methodology that included case study analysis, employee surveys, and owner interviews was used to evaluate accounting practices, cultural values, and ethical perceptions related to accounting in the company. The results indicate that at SERHITEC S.A., the organizational culture focuses on transparency and responsibility, which has resulted in greater ethics in accounting practices. The company promotes cultural values that encourage acting ethically, which increases trust in financial data and reduces irregular behavior. A strong organizational culture can be key to improving accounting ethics. Innovating by aligning cultural values with financial policies can be an effective strategy to encourage ethical practices in the company.
Keywords: Organizational culture, transparency, responsibility, financial practices. values.
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