Everything comes from the idea that ethical process of considering alternative decisions is aimed at the solution of the problem that has thrown us into an ethical dilemma. Basically, the solution is based on the understanding of immediate and long-termed consequences of decisions and responsibility for them. The next issue is that decision-making process is an integral part of the responsibility that is affected by various factors. The main idea is that accounting ethics and the role it plays in the decision-making process are affected by environmental and cultural issues and we are going to consider this issue.
Everyday practice and current decisions are based on intuition, impulsive actions, judgments, personal experience, knowledge, and competencies. It should be noted that environmental and cultural issues also provide a direct impact on all people, their activity, and performance. Thus, it is essential to have beneficial environmental and cultural issues that will positively impact the person, which makes important decisions. It appears that certain circumstances, which should follow professional accounting ethics and the decision-making process directly affect people.
The next idea is that a social contract is that informal agreement between the company and its external environment, and social responsibility of the company means the maximum use of its advantages and minimizing the disadvantages that affect how members of business and society in general. This idea means that individuals that make the decision-making processes are ordinary people, which are influenced by subjective factors. Therefore, environmental and cultural issues affect such leaders, and they correct their activity according to accounting ethics.
To summarize, a result of decisions taken directly relates to the professionalism and expertise, experience, intuition, judgment, rational knowledge and moral responsibility. Professionalism is a guarantee of success in any activity due to its ability to make decisions, foresee the results and to assume personal responsibility. Nevertheless, all leaders are ordinary people, which are affected by various factors, therefore, accounting ethics and the role they play in the decision-making process are affected by environmental and cultural issues.