Examining the Relationship Between Corporate Culture and Ethical Accounting Practices in Global Firms

Posted: Nov 15, 2021

• Jack Robinson
• Jacob Baker
• Jacob Clark

Abstract

This research investigates the complex interplay between corporate culture dimensions and ethical accounting practices within multinational corporations, employing a novel computational ethnography framework that combines natural language processing of corporate communications with behavioral accounting analysis. Unlike traditional survey-based approaches, our methodology leverages machine learning algorithms to analyze patterns in corporate discourse, internal communications, and financial reporting across 47 global firms spanning 12 industries. We developed a multidimensional cultural assessment tool that quantifies organizational values, ethical climate, and behavioral norms through computational text analysis of over 2.3 million corporate documents. Our findings reveal three significant patterns: first, organizations with strong integrity-based cultural markers demonstrate 68