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Exploring the Usefulness of Codes of Ethics in the Postmodern Era through Transmodernism: Evidence from an Internal Audit Professional Body

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  • Panagiotis M. Kyriakogkonas

    (University of Aegean)

Abstract

This paper comes in a series of papers that base their research on ethics in the accounting profession, and more specifically, ethics of the internal audit. We base our arguments and methodology on a review conducted by Everett and Tremblay (2014) in order to make a constructive dialogue with Lehman (2014), Boyce (2014) and others. Our point of view tries to contribute to the general discussion, since we choose to analyze internal audit ethics through a transmodern approach within the postmodern world we already live in. Our purpose is through “thesis, antithesis and synthesis” approach to produce arguments that will promote research’s importance and eventually guide professional institution’s behavior and culture.

Suggested Citation

  • Panagiotis M. Kyriakogkonas, 2017. "Exploring the Usefulness of Codes of Ethics in the Postmodern Era through Transmodernism: Evidence from an Internal Audit Professional Body," Eastern European Business and Economics Journal, Eastern European Business and Economics Studies Centre, vol. 3(3), pages 223-244.
    • Handle: RePEc:eeb:articl:v:3:y:2017:n:3:p:223-244
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    References listed on IDEAS

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    1. Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
    2. Everett, Jeff & Tremblay, Marie-Soleil, 2014. "Ethics and internal audit: Moral will and moral skill in a heteronomous field," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 181-196.
    3. Boyce, Gordon, 2014. "Accounting, ethics and human existence: Lightly unbearable, heavily kitsch," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 197-209.
    4. Lehman, Glen, 2014. "Moral will, accounting and the phronemos," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(3), pages 210-216.
    5. Lavoie, Don, 1987. "The accounting of interpretations and the interpretation of accounts: The communicative function of "the language of business"," Accounting, Organizations and Society, Elsevier, vol. 12(6), pages 579-604, October.
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