Organizational Culture and Behavior: A Synthesis of Academic Literature

This report synthesizes global academic literature on culture and governance in organizations. It examines how important organizational culture is in shaping ethical behavior within organizations.

The report was developed by an external expert (Eva Tsahuridu, PhD, Ethics, Culture and Leadership Specialist) at the request of the IESBA to support the work of the Firm Culture and Governance Working Group (FCG WG) in 2024. Its main conclusions informed the FCG WG Report released in January 2025. 

Disclaimer
The views expressed in this document are solely those of the authors and should not be attributed to the IESBA.