IMPACT OF ETHICAL VALUES PROMOTED BY PROFESSIONAL ACCOUNTANTS ON THE ORGANIZATIONAL CULTURE

This paper aims to point out the contribution of professional accountants to the sustainable development of organization and the way they generate sustainable organizational success through their direct involvement in creating organizational culture. Professional accountants can be considered value creators in organizations because of their commitment in developing and implementing strategies, policies, plans, structures and governance measures which set the framework for the creation of added value. The ethics and values of conduct in organizations are supported by professional accountants through their behavior and the actions they carry out. Thus, the quality of professional judgment becomes a differentiating factor for accounting professional