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Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016

In the past fifteen years, ethics has come under the spotlight in the accounting profession. In this study, I examine ethics research in accounting by looking at publications in the Journal of Accountancy, a leading professional journal in accounting, over the period from 2002 to 2016. I found that...

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Main Author: Goh, Clarence
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2018
Online Access:http://journalarticle.ukm.my/19706/1/17185-90565-1-PB.pdf
http://journalarticle.ukm.my/19706/
https://ejournal.ukm.my/ajac/issue/view/1084/showToc
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spelling my-ukm.journal.197062022-09-15T01:17:16Z http://journalarticle.ukm.my/19706/ Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016 Goh, Clarence In the past fifteen years, ethics has come under the spotlight in the accounting profession. In this study, I examine ethics research in accounting by looking at publications in the Journal of Accountancy, a leading professional journal in accounting, over the period from 2002 to 2016. I found that 32 out of 4,851 (0.66%) articles published in the journal were ethics-focused. Further, I observed spikes in the percentage of ethics-focused articles in the years 2003 and 2009/2010, following key events such as the passing of SOX and the global financial crisis. I also perform content analysis of the ethics-focused articles by categorizing them to one of four research areas: (1) code of conduct, (2) corporate culture, (3) ethical decision making, and (4) reputation management. Given that the majority of ethics-focused articles published relate to encouraging ethical behaviour among accounting professionals, my results suggest that such articles present a good source of information that accounting professionals can turn to when making decisions which have ethical implications. My study makes important contributions by providing insights into the overall proportion of ethics-focused articles that is published in the journal, and assesses the progress/evolution of ethics research over the time period. From a broader perspective, the findings in my study also add to the overall literature on business ethics by highlighting significant themes that accounting researchers have focused on. In addition, it provides insights into how ethics research has been incorporated into the area of accounting, particularly from a practice perspective. It also highlights four key areas of ethics research in accounting, and helps identify areas of future research. Penerbit Universiti Kebangsaan Malaysia 2018 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/19706/1/17185-90565-1-PB.pdf Goh, Clarence (2018) Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016. Asian Journal of Accounting and Governance, 9 . pp. 41-48. ISSN 2180-3838 https://ejournal.ukm.my/ajac/issue/view/1084/showToc
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description In the past fifteen years, ethics has come under the spotlight in the accounting profession. In this study, I examine ethics research in accounting by looking at publications in the Journal of Accountancy, a leading professional journal in accounting, over the period from 2002 to 2016. I found that 32 out of 4,851 (0.66%) articles published in the journal were ethics-focused. Further, I observed spikes in the percentage of ethics-focused articles in the years 2003 and 2009/2010, following key events such as the passing of SOX and the global financial crisis. I also perform content analysis of the ethics-focused articles by categorizing them to one of four research areas: (1) code of conduct, (2) corporate culture, (3) ethical decision making, and (4) reputation management. Given that the majority of ethics-focused articles published relate to encouraging ethical behaviour among accounting professionals, my results suggest that such articles present a good source of information that accounting professionals can turn to when making decisions which have ethical implications. My study makes important contributions by providing insights into the overall proportion of ethics-focused articles that is published in the journal, and assesses the progress/evolution of ethics research over the time period. From a broader perspective, the findings in my study also add to the overall literature on business ethics by highlighting significant themes that accounting researchers have focused on. In addition, it provides insights into how ethics research has been incorporated into the area of accounting, particularly from a practice perspective. It also highlights four key areas of ethics research in accounting, and helps identify areas of future research.
format Article
author Goh, Clarence
spellingShingle Goh, Clarence
Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016
author_facet Goh, Clarence
author_sort Goh, Clarence
title Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016
title_short Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016
title_full Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016
title_fullStr Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016
title_full_unstemmed Examining fifteen years of ethics research in the Journal of Accountancy : 2002 to 2016
title_sort examining fifteen years of ethics research in the journal of accountancy : 2002 to 2016
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2018
url http://journalarticle.ukm.my/19706/1/17185-90565-1-PB.pdf
http://journalarticle.ukm.my/19706/
https://ejournal.ukm.my/ajac/issue/view/1084/showToc
_version_ 1744354638744780800
score 13.211869

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