Abstract: Science Set Journal of Economics Research

Abstract:
Organizational culture significantly influences decision-making processes, particularly among accountants in government institutions. This article explores how the values, beliefs, and norms within an organization shape the ethical considerations and decision-making approaches of accountants. A positive organizational culture fosters transparency, open communication, and collaboration, leading to more informed and ethical decisions. Conversely, a toxic culture can stifle creativity and ethical behavior, resulting in decisions that prioritize short term gains over long-term integrity. The study emphasizes the critical role of leadership in establishing a culture of ethics, where ethical behavior is modeled and reinforced at all levels. By prioritizing employee development and creating an environment that values ethical decision-making, organizations can enhance job satisfaction, re tention, and overall performance. Employing a mixed-methods research design, the study investigates the influ ence of organizational culture on accountants' decision-making in government institutions. Qualitative methods include semi-structured interviews with accountants and financial managers to gather insights on the impact of culture on ethical decisions, along with focus groups to discuss shared values. Quantitative methods involve dis tributing structured surveys to a larger sample of accountants, using Likert-scale items to assess perceptions of culture and ethical behavior. Statistical analysis of the survey data reveals patterns and correlations, enhancing the study's robustness. The findings suggest that government institutions should implement strategies to promote ethical practices, such as regular ethics training and clear reporting channels for misconduct. Ultimately, fos tering a culture of integrity not only enhances the organization’s reputation but also contributes to the overall success and sustainability of the public sector