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Taking stock of accounting ethics scholarship: a review of the journal literature

Cowton, Christopher J. and Bampton, Roberta (2013) Taking stock of accounting ethics scholarship: a review of the journal literature. Journal of business ethics, 114 (3). pp. 549-563. ISSN 1573-0697

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    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 twenty 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.

    Item Type: Article
    Additional Information: The original publication is available at www.springerlink.com
    Uncontrolled Keywords: Accounting ethics; contents and categories; empirical research; literature review; publication patterns
    Subjects: B Philosophy. Psychology. Religion > BJ Ethics
    H Social Sciences > HF Commerce
    Schools: The Business School
    The Business School > Financial Ethics and Governance Research Group
    Related URLs:
    Depositing User: Graham Stone
    Date Deposited: 07 Jun 2012 13:45
    Last Modified: 26 Mar 2014 18:01
    URI: http://eprints.hud.ac.uk/id/eprint/13820

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