This significantly affects the mentoring process, client relationships, and creates a basis for discrepancies between firm management and accounting professionals (Bobek, Hageman, & Radtke, 2015 ). Bobek, Hageman, and Radtke (2015) used descriptive statistics to measure the responses of accounting professionals and correlation analysis to assess the ethical environment. Research has demonstrated that accountants' participation in the development of ethical standards increases mentoring relationships, values, and outcomes (pp. 127-129). The sensitivity analysis revealed significant differences in the perceptions of the ethical environment between partners and non-managers of the accounting firm. The differences do not allow maintaining a strong ethical atmosphere, decreasing the degree of organizational adequacy and weakening the ethical perceptions of company members (p..