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Introduction: Special Issue on Accounting Ethics

Published online by Cambridge University Press:  23 January 2015

Extract

This special issue of Business Ethics Quarterly was organized for two reasons. First, the academic fields of business ethics and accounting ethics have developed without close theoretical or empirical connections. This is the case even though the profession of accounting is an important component of the organizational world. For this reason, it is important to foster attempts to build a bridge between the two fields, so that research in accounting ethics is more closely related to business ethics. Second, the recent deluge of business scandals (primarily, but not only, in the United States) in which financial reporting and auditing were central elements suggests that a special issue on accounting ethics is timely.

The original hope was that the special issue would contain a balance of papers from researchers in “accounting ethics” and those in “business ethics.” In line with the hope that the papers would be responsive to both fields, almost every paper submitted was reviewed by one person who is identified with business ethics and one person who is identified with accounting ethics. As it turns out, most of the papers in this issue were written by people whose academic home is the accounting department. The mix of papers reflects the emphasis in the accounting literature on empirical research on ethical behavior.

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Copyright
Copyright © Society for Business Ethics 2004

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References

American Assembly. 2004. “The Future of the Accounting Profession.” Accessed March 14, 2004 at: http://www.hypermediative-dev1.net/programs.dir/report_file.dir/accounting_report_report_file_acctg.pdf.Google Scholar
Hofstede, G. 1980. Culture’s Consequences. Beverly Hills, Calif.: Sage Publications.Google Scholar
Jones, J., Massey, D. W., and Thorne, L.. 2003. “Auditors’ Ethical Reasoning: Insights from Past Research and Implications for the Future.” Journal of Accounting Literature 22: 45103.Google Scholar
Rest, J., Narvaez, D.Bebeau, M., and Thoma, S.. 1999. Post-Conventional Moral Thinking: A Neo-Kohlbergian Approach. Mahwah, N.J.: J: Lawrence Erlbaum Associates.Google Scholar
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