Klimat för felhantering och Etiskt ledarskap
Felhantering i revision
AbstractFor an audit organization, it is important to work toward maintaininga high error climate to handle errors in an efficient and propermanner. This means that it is important for accountants to worktowards high quality of work, reduce and manage errors that mayoccur in their daily work. Therefore, auditors must know how tohandle errors in order to improve efficiency, which can be affected byhow leadership is exercised in the workplace. The error climatemeans being able to act in a manner which will ensure a good jobtowards customers but also within the internal operations.The ethical leadership may thus have an impact on how auditorshandle the error environment both internally and externally. It is veryimportant for customers to have confidence in the business but also tomaintain the order and the general rules of society for accountingfirms.My study aims to show the thinkable relationship between ethicalleadership and the error climate. The study included a questionnairesurvey with answers from 113 accountants in Sweden. Threehypotheses were formulated and the analytical tests showed that thereis a hint of connection between ethical leadership and error climate. Astrong relation was however found between error management anderror climate. The study also shows a weak relation between ethicalleadership and learning from errors in the error climate.Keywords: Error climate, ethical leadership, error management.