Ethics-Based Leadership and Organizational Resilience: Implications for Accounting Governance in the Creative Industry
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Abstract
The era of digital disruption has transformed accounting governance practices within the creative industry, particularly in organizations characterized by dynamic business models, financial uncertainty, and multigenerational workforces. In this context, ethics-based leadership has emerged as a critical factor in strengthening organizational resilience through transparent accounting practices, ethical decision-making, and adaptive governance systems. This study aims to analyze the role of ethics-based leadership in reinforcing organizational resilience and its implications for accounting governance in the creative industry. The research employed a qualitative approach using an exploratory case study design. Data were collected through in-depth interviews with 20 informants representing Baby Boomers, Generation X, and Millennials working in medium-scale creative companies in Jakarta. The data were analyzed using thematic analysis to identify patterns related to ethical leadership practices, accounting governance, and organizational adaptability during periods of disruption. The findings indicate that ethics-based leadership strengthens organizational resilience by enhancing financial transparency, accountability, internal control awareness, and trust among organizational members across generations. Differences in generational perspectives influence interpretations of ethical governance practices, yet ethical leadership consistently promotes adaptive accounting behavior and sustainable organizational performance. The study concludes that ethics-based leadership plays a strategic role in strengthening accounting governance and organizational resilience amid the challenges of disruption in the creative industry.
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