Empirical research on ethics in accounting – a systematic literature review

Abstract

Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research. Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications. Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it im-possible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined. Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results. Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality.

Rola etyki zawodowej w kształceniu potencjalnych kandydatów na biegłych rewidentów

“…W dotychczasowej literaturze wskazano konieczność przeprowadzenia dalszych badań na temat oceny programów kształcenia oraz pogłębienia badań w zakresie etyki zawodowej w rachunkowości (Kamińska-Stańczak i Silska-Gembka, 2021;Rzepka, 2018).…”