<![CDATA[The objective of this study is to examine the impact of the accounting code of ethics on the business decisions made by multinational companies. The accounting code of ethics provides a framework for professional conduct, with the objective of influencing the integrity of business decision-making, particularly in the context of accounting and financial reporting. This research employs a case study approach, focusing on multinational companies that have a robust and internationally recognised accounting system. Through the analysis of qualitative and quantitative data, this study has identified that the implementation of the accounting code of ethics plays a significant role in maintaining transparency, accountability and preventing unethical practices in the business decision-making process.]]>
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