Mapping ethics education in accounting research : a bibliometric analysis

Poje, Tamara (author), Zaman Groff, Maja (author)

The attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the feld of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identifed patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this feld of research, but also an increasing number of diferent research clusters. While the clusters Factors afecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research.

• Language: English
• Keywords: accounting, economic research, ethics, analysis, accounting ethics education, citation analysis, bibliographic coupling, historiography, co-word analysis
• Work type: Article
• Typology: 1.01 - Original Scientific Article
• Organization: EF - School of Economics and Business
• Publication status: Published
• Publication version: Version of Record
• Year: 2022
• Number of pages: Str. 451–472
• Numbering: Vol. 179, iss. 2
• PID: 20.500.12556/RUL-127670
• UDC: 657
• ISSN on article: 0167-4544
• DOI: 10.1007/s10551-021-04846-9
• COBISS.SI-ID: 66526467
• Publication date in RUL: 18.06.2021

Record is a part of a journal

• Title: Journal of business ethics
• Shortened title: J. bus. ethics
• Publisher: Springer
• ISSN: 0167-4544
• COBISS.SI-ID: 1051932

Licences

• License: CC BY 4.0, Creative Commons Attribution 4.0 International
• Link: http://creativecommons.org/licenses/by/4.0/
• Description: This is the standard Creative Commons license that gives others maximum freedom to do what they want with the work as long as they credit the author.

Secondary language

• Language: Slovenian
• Keywords: računovodstvo, ekonomsko raziskovanje, etika, analiza

Projects

• Funder: Other - Other funder or multiple funders
• Funding programme: University of Ljubljana, School of Economics and Business

• Funder: ARRS - Slovenian Research Agency
• Project number: P5-0161
• Name: Izzivi vlagateljev, podjetij, finančnih institucij in države v negotovem evropskem gospodarskem okolju