Ethical Accounting in a Global Context

The Role of Culture in Entrepreneurial Decision-Making

Authors

  • Md. Mokshud Ali University of Scholars
  • H M Atif Wafik University of Scholars
  • Zakir Hossain University of Scholars
  • Md. Nur Nobi Hochschule für Technik und Wirtschaft Berlin
  • Sharmin Akter Moni Times University Bangladesh
  • Irfanul Kabir uilding Maintenance Supervisor, Centrum Concierge & Security Ltd Vancouver, BC,

DOI:

https://doi.org/10.54099/ijebm.v4i1.1132

Keywords:

Cultural Dimensions, , Ethical Accounting, , Ethical Decision-Making, , Entrepreneurship

Abstract

This study examines how ethical accounting procedures and culture interact in the setting of entrepreneurship. It highlights how important cultural factors—like individuality, collectivism, and avoiding ambiguity—are to moral decision-making in accounting. A qualitative method that makes use of secondary data emphasizes how organizational behavior and ethical frameworks are shaped by cultural values. Key findings show that whereas collectivist cultures encourage collective responsibility in ethical behaviors, high uncertainty avoidance cultures impose more stringent ethical standards. One important element that improves ethical behavior and stakeholder trust is the incorporation of corporate social responsibility or CSR. The study also addresses the moral dilemmas raised by globalization and technology breakthroughs, which call for cultural competency in negotiating a variety of moral terrains. Entrepreneurs are advised to set clear ethical principles, promote an ethical business culture, and provide cultural sensitivity training. Businesses may successfully negotiate the challenges of moral accounting decision-making by cultivating cultural sensitivity and placing a high priority on moral principles, thereby supporting ethical and sustainable entrepreneurship in a globalized world.

Author Biography

Irfanul Kabir, uilding Maintenance Supervisor, Centrum Concierge & Security Ltd Vancouver, BC,

 

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Published

2025-05-20

How to Cite

Ali, M. M., Wafik, H. M. A. ., Hossain, Z. ., Nobi, M. N. ., Moni , S. A. ., & Kabir, I. . (2025). Ethical Accounting in a Global Context : The Role of Culture in Entrepreneurial Decision-Making. International Journal of Entrepreneurship and Business  Management, 4(1), 1–9. https://doi.org/10.54099/ijebm.v4i1.1132

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