Journal of Business Ethics

, Volume 114, Issue 3, pp 549–563 | Cite as

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

Article

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.

Keywords

Accounting ethics Contents and categories Empirical research Literature review Publication patterns 

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Copyright information

© Springer Science+Business Media B.V. 2012

Authors and Affiliations

  1. 1.Leeds Business SchoolLeeds Metropolitan UniversityLeedsUK
  2. 2.University of Huddersfield Business SchoolQueensgate, HuddersfieldUK

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