"Accountability and ethics in a big four organization A case study which discusses the role of accountability and ethics within a big four organization and how these variables influence behavior. "

Abstract

This study is focused on how accountability and ethics are related and how that relationship does influence behavior in a big four firm. A case study is carried out in the audit department of a big four firm in the Netherlands. During the field study it was clear that the increased rules and regulations have a significant impact on the accountability and ethical programs within the firm. As a result of the increased rules and regulations the big four firm is mainly focused on instrumental accountability and contract ethics. However, there are characteristics of relational response-ability and virtue ethics present in the big four firm as the employees are internally looking at the processes when an error occurs and create a culture that trusts the auditors. However, it is questionable if this has a big influence on the behavior within the firm as the main focus is complying with the rules and regulations the organization has to deal with.