Doctoral dissertation: To cope with ethical situations, financial management needs training related to ethics
Heljä Syrén’s doctoral dissertation comprises two published articles and two unpublished essays. The sub-study on ethics training in accounting suggests that older students, women and accounting students are more likely to recognise ethical situations than others. The study also suggests that legal educational content in particular is connected to students’ ethical sensitivity.
In the second sub-study, Syrén analyses the chain of events that led to the collapse of Enron within a social-psychological framework. According to her research findings, the unethical behaviour of Enron’s employees in this case can be explained by the intense social-psychological processes within the company, such as group pressure and role expectations.
“Accounting professionals may be exposed to these processes at work, so they need to be aware of them and understand how they impact ethical decision-making,” says Heljä Syrén.
Active interaction coaches organisations to take the right action in ethically challenging situations
The dissertation also includes two unpublished essays based on the work experiences of financial management professionals.
“Our study found that ethical situations are associated with the production of accounting information, the relationships between financial management and other parts of the organisation, and the social context of work in society,” says Syrén.
Such situations require ethical sensitivity, encompassing personal integrity and consistency as well as awareness of the social dynamics within the organisation.
“Active interaction with the organisation helps to anticipate ethical situations, prevents misconduct, and prepares organisations to take the right action in ethically challenging situations,” says Syrén.
The findings of the second essay suggest that ethical considerations in difficult situations involve a dynamic interaction process, whereby information is collected and handled by various bodies within organisations prior to the final decision being made. In addition, the ethical solution is influenced by the emotions, values and motivations that emerge during this process.
The public examination of Heljä Syrén’s doctoral dissertation, Talousjohdon eettinen päätöksenteko - Sosiaalinen paine ja rehellisyys työssä (Financial management’s ethical decision-making – Social pressure and integrity at work) will take place on Friday, 14 November 2025 at noon in Auditorium 2 of the University’s Main Building on the Seminaarinmäki campus. The opponent is Professor Marko Järvenpää (University of Vaasa), and the custos is Professor Jukka Pellinen (University of Jyväskylä). The language of the event is Finnish.
Take a look at Heljä Syrén’s doctoral dissertation.
Contact information:
Heljä Syrén
helja.syren@gmail.com
