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Ethics in Finance and Accounting: Editorial Introduction

Author

Listed:
  • Domènec Melé

    (University of Navarra)

  • Josep M. Rosanas

    (University of Navarra)

  • Joan Fontrodona

    (University of Navarra)

Abstract

In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity—human activity actually—and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values (human goods), virtues and principles.

Suggested Citation

  • Domènec Melé & Josep M. Rosanas & Joan Fontrodona, 2017. "Ethics in Finance and Accounting: Editorial Introduction," Journal of Business Ethics, Springer, vol. 140(4), pages 609-613, February.
    • Handle: RePEc:kap:jbuset:v:140:y:2017:i:4:d:10.1007_s10551-016-3328-y
    DOI: 10.1007/s10551-016-3328-y
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    References listed on IDEAS

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    1. Bahram Soltani, 2014. "The Anatomy of Corporate Fraud: A Comparative Analysis of High Profile American and European Corporate Scandals," Journal of Business Ethics, Springer, vol. 120(2), pages 251-274, March.
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