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Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature

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  • Roberta Bampton
  • Christopher Cowton

Abstract

The proportion of business ethics literature devoted to accounting and the proportion of academic accounting literature devoted to ethical issues are both small, yet over the past two decades there has been a steady accumulation of research devoted to ethical issues in accounting. Based on a database of more than 500 articles gathered from a wide range of accounting and business ethics academic journals, this paper describes and analyses the characteristics of what has been published in the past 20 years or so. It identifies and explores patterns and trends in publication outlets and the type of research conducted. Furthermore, through a comparison with issues that have been raised in the general business ethics literature, it offers guidance to researchers who intend to take the field of accounting ethics forward using empirical methods. Copyright Springer Science+Business Media B.V. 2013

Suggested Citation

  • Roberta Bampton & Christopher Cowton, 2013. "Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature," Journal of Business Ethics, Springer, vol. 114(3), pages 549-563, May.
    • Handle: RePEc:kap:jbuset:v:114:y:2013:i:3:p:549-563
    DOI: 10.1007/s10551-012-1341-3
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    1. Falk, Haim & Lynn, Bernadette & Mestelman, Stuart & Shehata, Mohamed, 1999. "Auditor independence, self-interested behavior and ethics: some experimental evidence," Journal of Accounting and Public Policy, Elsevier, vol. 18(4-5), pages 395-428.
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    Cited by:

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    6. Alina Beattrice VLADU & Dan Dacian CUZDRIOREAN, 2022. "Considerations on the Improvement of Ethical Decision Making in the Accounting Profession," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 3(1), pages 44-52, January.
    7. Tara J. Shawver & William F. Miller, 2017. "Moral Intensity Revisited: Measuring the Benefit of Accounting Ethics Interventions," Journal of Business Ethics, Springer, vol. 141(3), pages 587-603, March.
    8. Guillermina Tormo-Carbó & Elies Seguí-Mas & Víctor Oltra, 2018. "Business Ethics as a Sustainability Challenge: Higher Education Implications," Sustainability, MDPI, vol. 10(8), pages 1-17, August.
    9. Tamara Poje & Maja Zaman Groff, 2022. "Mapping Ethics Education in Accounting Research: A Bibliometric Analysis," Journal of Business Ethics, Springer, vol. 179(2), pages 451-472, August.
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    11. Christoph Endenich & Rouven Trapp, 2020. "Ethical Implications of Management Accounting and Control: A Systematic Review of the Contributions from the Journal of Business Ethics," Journal of Business Ethics, Springer, vol. 163(2), pages 309-328, May.
    12. Ahmed Musbah & Christopher J. Cowton & David Tyfa, 2016. "The Role of Individual Variables, Organizational Variables and Moral Intensity Dimensions in Libyan Management Accountants’ Ethical Decision Making," Journal of Business Ethics, Springer, vol. 134(3), pages 335-358, March.
    13. Miguel Alzola, 2017. "Beware of the Watchdog: Rethinking the Normative Justification of Gatekeeper Liability," Journal of Business Ethics, Springer, vol. 140(4), pages 705-721, February.
    14. W. Robert Knechel & Natalia Mintchik, 2022. "Do Personal Beliefs and Values Affect an Individual’s “Fraud Tolerance”? Evidence from the World Values Survey," Journal of Business Ethics, Springer, vol. 177(2), pages 463-489, May.
    15. Loréa Baïada-Hirèche & Ghislaine Garmilis, 2016. "Accounting Professionals’ Ethical Judgment and the Institutional Disciplinary Context: A French–US Comparison," Journal of Business Ethics, Springer, vol. 139(4), pages 639-659, December.
    16. William F. Miller & Tara J. Shawver, 2018. "An Exploration of the State of Ethics in UK Accounting Education," Journal of Business Ethics, Springer, vol. 153(4), pages 1109-1120, December.
    17. Rosina Mladenovic & Nonna Martinov-Bennie & Amani Bell, 2019. "Business Students’ Insights into Their Development of Ethical Decision-Making," Journal of Business Ethics, Springer, vol. 155(1), pages 275-287, March.
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    19. Anne Christensen & Jane Cote & Claire Kamm Latham, 2018. "Developing Ethical Confidence: The Impact of Action-Oriented Ethics Instruction in an Accounting Curriculum," Journal of Business Ethics, Springer, vol. 153(4), pages 1157-1175, December.
    20. Petru Stefea & Nita Cornel Gabriel, 2014. "The Role Of Ethics For Cost Accounting Professsionals," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(42), pages 97-102.
    21. Girts Racko, 2019. "Does Economic Rationalization Decrease or Increase Accounting Professionals’ Occupational Values?," Journal of Business Ethics, Springer, vol. 158(3), pages 763-777, September.
    22. Tabea Franziska Hirth-Goebel & Barbara E. Weißenberger, 2019. "Management accountants and ethical dilemmas: How to promote ethical intention?," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(3), pages 287-322, October.
    23. Rafael Robina Ramírez & Pedro R. Palos-Sánchez, 2018. "Environmental Firms’ Better Attitude towards Nature in the Context of Corporate Compliance," Sustainability, MDPI, vol. 10(9), pages 1-21, September.
    24. Juelin Yin & Ali Quazi, 2018. "Business Ethics in the Greater China Region: Past, Present, and Future Research," Journal of Business Ethics, Springer, vol. 150(3), pages 815-835, July.

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