For an audit organization, it is important to work toward maintaining
a high error climate to handle errors in an efficient and proper
manner. This means that it is important for accountants to work
towards high quality of work, reduce and manage errors that may
occur in their daily work. Therefore, auditors must know how to
handle errors in order to improve efficiency, which can be affected by
how leadership is exercised in the workplace. The error climate
means being able to act in a manner which will ensure a good job
towards customers but also within the internal operations.
The ethical leadership may thus have an impact on how auditors
handle the error environment both internally and externally. It is very
important for customers to have confidence in the business but also to
maintain the order and the general rules of society for accounting
My study aims to show the thinkable relationship between ethical
leadership and the error climate. The study included a questionnaire
survey with answers from 113 accountants in Sweden. Three
hypotheses were formulated and the analytical tests showed that there
is a hint of connection between ethical leadership and error climate. A
strong relation was however found between error management and
error climate. The study also shows a weak relation between ethical
leadership and learning from errors in the error climate.
Keywords: Error climate, ethical leadership, error management.
2013. , 61 p.