Literature Review on Ethics in Accounting

Embarking on a literature review in the realm of ethics in accounting presents a multifaceted

challenge, a testament to the intricate nature of weaving through theoretical frameworks, empirical
research, and evolving ethical considerations in the field. This journey into academic exploration
demands a meticulous evaluation of existing literature, requiring the researcher to not only grasp
complex concepts but also to critically analyze and synthesize diverse perspectives.

The Complexity of the Task

The task of crafting a comprehensive literature review on ethics in accounting is daunting due to
several inherent complexities:

Vast Scope of Literature: The expansive range of topics under the umbrella of ethics in
accounting includes corporate governance, moral philosophies, regulatory frameworks, and
case studies on ethical dilemmas. Navigating through this extensive body of work to identify
relevant literature can be overwhelming.
Evolving Ethical Standards: As societal norms and regulations evolve, so do ethical
standards in accounting. Keeping abreast with contemporary ethical issues while
understanding their historical context adds another layer of difficulty.
Diverse Methodological Approaches: The interdisciplinary nature of ethics in accounting
means that literature spans across qualitative and quantitative research methods.
Understanding and evaluating these diverse methodologies require a high level of expertise.
Critical Analysis and Synthesis:Beyond mere summarization, a literature review demands a
critical analysis of existing research, identifying gaps in the literature, and synthesizing
various viewpoints to present a cohesive narrative.

Why Consider Professional Assistance?

Given these challenges, the process of writing a literature review on ethics in accounting can be an
arduous journey, especially for those juggling multiple responsibilities or facing tight deadlines. This
is where professional assistance can be invaluable. Opting for expert help can ensure that your
literature review is not only comprehensive and well-researched but also meticulously analyzed and
coherently presented.

Choosing the Right Help

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ethics in accounting, their team of professionals is adept at navigating the complexities of academic
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research and seminal works.
Critically Analyzed: Providing insightful analysis and synthesis of the literature to identify
research gaps and offer a unique perspective.
Professionally Written: Guaranteeing that the review is not only informative but also
adheres to the highest academic standards.

Final Thoughts
The journey through a literature review on ethics in accounting is a challenging endeavor, marked by
the need to sift through extensive literature, grasp complex ethical considerations, and present a
critical analysis. In this rigorous academic pursuit, seeking professional assistance can be a strategic
decision, ensuring that your literature review is of the highest quality. With expertise in academic
research, StudyHub.vip ⇔">⇒ StudyHub.vip ⇔ offers a pathway to excellence, making the
daunting task of writing a literature review a more manageable and successful endeavor.
You won’t also write a literature review originally without flexible thinking and new approaches.
That’s why we’ve introduced relevant additional features: “Top Writer” (one of the top-30) and
“Premium Writer” (one of the top-10). In this case study you will read about the ethical pressure
faced by Betty Vinson and Cythia. Fill out the form, provide task specifications, and get an
overview compliant with them. We deliver long-term, sustained shareholder value by protecting and
making the most effective use of company assets. Dyson, (2010) believes that “accounting ethics
relate to the moral code or principles expected to be adopted in the preparation of accounts”. To draw
conclusions from ethics research, due to the many variables. Much of the work done is theoretical,
and involves either creating or. Although having all the right code of conduct, there are still some
loopholes in the system which the accountants and the senior officials of the company identify and
then use it for their own good. Maybe you’re on the verge of getting a doctorate and want a
literature review to be just ideal. First, AICPA came up with code of professional conduct meant for
everyone in the accounting profession. Accounting firms rely heavily on word-of-mouth for
promotion. There are also other forms of justice, which include. The company can’t have two
different standards for domestic and foreign countries. Accounting ethics has been deemed difficult
to control as accountants and auditors must consider. It is extremely important for accounting
professionals to be ethical in their practices due to the. There are three levels of business ethics -
micro concerns fair exchange between individuals; macro concerns societal commerce rules; and
molar concerns ethics at the corporate level. Unjust distribution of benefits and burdens is an unjust
act and an. In 1887, the American Association of Public Accountants (AAPA) was created; it was the
first. Universities began teaching business ethics in the 1980s. We use cookies to create the best
experience for you. The key executives involved in the fraud were CEO Bernard Ebbers and CFO
Scott Sullivan. You can download the paper by clicking the button above. These values include
honesty, fairness, responsibility, respect and compassion. I was initially skeptical and doubtful that
the work could be done as requested. The positive impact is in terms of both: social as well as
economic factors. They are not focused on one particular subject but have to handle a lot of work at
a single time. We will provide you with a review written with fresh opinions on sources and
significant academic worth. Chapter Chapter Accounting Ethics Education Research DOI link for
Accounting Ethics Education Research Accounting Ethics Education Research A Historical Review
of the Literature. The Board has followed a Code of Business Conduct and Ethics to maintain
highest ethical standards within the company and to keep the books of records fair and clean.
Much of the work done is theoretical, and involves either creating or. If your review type is absent
from the service list on the order page, choose the “Other” option. Ethics, being a character trait, can
vary from one person to another; hence a code of practice is always necessary during professional
practice to act as a guide for behavior among the various professionals. Ministry of Higher
Education. (2006). Hala Tuju 2, Reassessment Report on Accounting Programme at Public
Universities of Malaysia. The accountants who were pressured by Ebbers and Sullivan to prepare
improper accounting. She has a professional obligation of ensuring that honesty and accuracy is done
and she should not be involved in actions that discredit her profession. Facts Puredrug, a large
pharmaceutical company with operations and sales across the globe has been facing economic
problems with decline in the market share and reduction in corporate profits. Public accounting has
achieved widespread recognition as a profession. Thus, the key to maintaining confidence of clients
and the public is. In current climates, change and adaptation to change define the success or failure
of a company. Deals with one’s responsibilities (duties and obligations). Consequences of options
Option 1 will have a considerable impact on the profitability. The collapse of Enron resulted in black
marks against the accounting profession and several. I was initially skeptical and doubtful that the
work could be done as requested. You won’t also write a literature review originally without flexible
thinking and new approaches. By exploring these differences, this study should help marketing
researchers better understand the relationships among participants in the research process. Three
prominent philosophical theories of ethics are utilitarianism, rights and justice. They are. The
different ways of achieving accountability will be identified in terms of preventing the risk of
conducting accounting fraud. However, tests conducted by the domestic government found the drug
unsafe. As the importance of ethics is increasing, organizations are becoming more conscious about
the ethical system in their book keeping and accountancy. Ethics, sometimes known as philosophical
ethics, ethical theory, moral theory, and moral. Done right, it is less about hazards and obstacles than
about virtues. Keep on browsing if you are OK with that, or find out how to manage cookies.
Scholars can use them for free to gain inspiration and new creative ideas for their writing
assignments. Samanthi Senaratne is Professor in Accounting and the present Head of the Department
of. However, I am thoroughly satisfied with the work of expert. In this case study you will read
about the ethical pressure faced by Betty Vinson and Cythia. Organizational transparency is
increased by administrative reforms. Stakeholders are provided information which influences the
decisions and behavior of the firm. Singhapakdi, A. and S. Vitell (1994). Ethical Ideologies of Future
Marketers: The Relative Influences of Machiavellianism and Gender. There is evidence in the
research supporting the theory that ethics in academia is not perceived to be an important area to the
majority of accounting educators.
Accounting ethics is primarily a field of applied ethics, the study of moral values and judgments. In
addition, countries have their own organizations which. In current literature of business ethics, there
are two major streams. At the end of this review, I shall present the growing importance of SRI at
international level. Financial accounting produces past-oriented reports—for example the financial
statements. These various groups have led accountants to follow several codes of. Presented below is
a sequence of steps that provide a framework for analyzing ethical issues. Auditors, and the National
Association of Accountants all have codes of ethics, and many. In England and Wales, for instance,
accountants follow the code of ethics implemented by the Institute of Chartered Accountants of
England and Wales (ICAEW). Applying the utilitarian principle is a procedural process involving
five steps. Normative ethics, about the practical means of determining a moral course of action.
Ethics, being a character trait, can vary from one person to another; hence a code of practice is
always necessary during professional practice to act as a guide for behavior among the various
professionals. These company maintain a manufacturing account. 2. Cost Method: Expenses are the.
Origin and background of accounting ethics The history of accounting ethics can be traced to the
15th century when the first known accounting book was published. To browse Academia.edu and the
wider internet faster and more securely, please take a few seconds to upgrade your browser. Hire a
qualified literature review writer and take a load off your chest. Scholars can use them for free to
gain inspiration and new creative ideas for their writing assignments. Ministry of Higher Education.
(2006). Hala Tuju 2, Reassessment Report on Accounting Programme at Public Universities of
Malaysia. All the companies have to rely on auditors and accountants for their financial processes
due to which, code of ethics should be followed by accounting professionals. However opponents of
ethical investment raise concern about the increased economic consequences of the same. Accounting
at the University of Sri Jayewardenepura. Ethical issues Should we launch the drug in Phillipines in-
spite of the fact that the drug was declared unsafe by the domestic agencies. These scandals shows
big failure of the system and all the financial scandals exposed in the early years of the 21st century
have been labeled, have brought into sharp focus and over a more concentrated timescale, issues of
long-standing debate including: audit and accounting regulation; auditor independence; earnings
management; and audit and audit firm quality controls. In short it is to know what things to do and
what things to refrain from. The results reveal that there are significant differences in the idealism
ethical ideology between accounting practitioners and accounting students. The main purpose of
ethics in business is directing men and women to obey code and conducts that encourages the people
to have confidence in the products or services offered to them. Informed consent involves several
issues including: full disclosure privacy and confidentiality limitation of the individuals rights
informing the subject of study findings. Definition of “legislation” and “ethics” and their
relationship. Management accounting produces future-oriented reports—for example the budget for
2006 is. However the drug was tested unsafe by the domestic agencies. Journal of Personality and
Social Psychology, 49(1), 264-272. Forsyth, D. R. (1980). A taxonomy of ethical ideologies.
Hire a verified Ph.D. and get a thorough overview of topic-relevant sources. Accounting, or
accountancy, is the measurement, processing and communication of financial. Cobham (2006) argued
that negative “events” or unethical activities by an organization hamper its economic performance
whereas a strongly correct environmental performance leads to enhanced economic returns. In
current climates, change and adaptation to change define the success or failure of a company. High-
Speed Rail association n the year 2009 (USHSR, 2014). Keep on browsing if you are OK with that,
or find out how to manage cookies. Organizations practicing ethical investments enjoy increased
reputation as a socially responsible corporate. Protagoras viewed ethics as a principle guiding self
without interference to others' rights. However opponents of ethical investment raise concern about
the increased economic consequences of the same. Secondly, there are self-policies meant for those
that go against this stipulated code of ethics. Ethics, sometimes known as philosophical ethics,
ethical theory, moral theory, and moral. The PCI DSS standard protects quick and smooth
transactions. The accountants who were pressured by Ebbers and Sullivan to prepare improper
accounting. Without ethics, the worth of any company is below average as it is an alarming situation
that any fraudulent act can be happen within the company at any time due to less familiarity to the
ethics and ethical system. In 1887, the American Association of Public Accountants (AAPA) was
created; it was the first. If you use competent help writing a literature review, this problem will
vanish. Companies that disassociate themselves from environmental and social issues might find
itself in trouble that might arise out of certain unethical decisions. Evaluate the courses of action
specified in step 4 in terms of their consistency with. College-level literature review help is at your
disposal. Four companies of USA have been visited to get their views about ethics in Accounting
and to know either they have developed any ethical system in their accounts department. Thus, the
cognitive process required for utilitarian decision making. He more said that at LOREL, we work to
maintain the set standards by the company not only in production but also in accounting and
reporting so that the share holders and stake holders can get to know the ultimate truth, and support
the fight against corruption. Let us write or edit the research proposal on your topic. Temper (1991)
argues that ethical investments may underperform unscreened investments because of the additional
screening and monitoring costs, availability of smaller investment universe, and restricted potential
for diversification. Thus, the focus of this paper is on the theory of justice, which is based on the
principle of. Social aspects of ethical investments Ethical investments have a significant positive
social impact on an entity making investments. These various groups have led accountants to follow
several codes of. To browse Academia.edu and the wider internet faster and more securely, please
take a few seconds to upgrade your browser. An explanation for the direction of the differences is
offered based on the divergence of the United States and Malaysia with respect to the societal moral
climate, organizational culture, cultural factors, and cognitive moral development. Accounting firms
rely heavily on word-of-mouth for promotion.
The dumping of oil platform in North Sea in 1995 by Shell resulted in the company shifting its focus
from its operations to other side issues which resulted its performance. Conclusion From the analysis
it is clear that there is significant positive impact of screening investment options. Section B: Ethical
Investment In the recent history there has been increased emphasis on the area of investments being
socially responsible ad ethical. Early research highlighted the need for ethics education in the
accounting curriculum, while research in the latter part of the relevant period, moved toward
understanding the impact of ethics education on students’ cognitive moral development and
decision-making. The specialists of our service synthesize and critically evaluate them to deliver a
detailed and objective copy. The collapse of Enron resulted in black marks against the accounting
profession and several. Organizations making ethical investments gain from enhanced positive
reputation, increased respect from all the stakeholders, reduced costs of liability charges, insurance
and capital, and reduced effort in terms of management and employees focusing on social
controversies. Applied ethics draws upon ethical theory in order to ask what a person is obligated to
do. One of the reasons that Enron and similar events occurred is that the accounting firms placed too.
Meta-ethics, about the theoretical meaning and reference of moral propositions and how. However,
with passage of time, the returns from ethical funds start increasing and become equal to the other
group. Describe the types of admissions of patients on a mental health unit. Organizations practicing
ethical investments enjoy increased reputation as a socially responsible corporate. What issues are
not on this list that should be there. Journal of Experimental Social Psychology, 13(4), 369-396.
Financial experts should be ethical in their practice such that they do not use a client’s information
for personal use or gain. If the professionals are ethical in their practices, then they will remain strong
and treat each other and the entire community with a lot of dignity that is required in the
professional class. If the side-effects of the drug do take place in Philippines, it will lead to extensive
negative publicity for the company in Philippines as well as other Asian countries where it wants to
establish presence. After they filed bankruptcy in 2008, the position of Lehmon Brothers came in
front of the eyes of the people. This paper discusses relevant literature and studies on codes of
ethics, providing an overview of various definitions of the concept and a literature analysis on codes
of ethics' use in organisations in general and in marketing research companies in particular. Every
writer holds a degree and knows authoritative literature in their subject. Prohibiting sexual contact
Regulating confidentiality Regulation from the federal government License. They are required to act
in the best interests of their company as along with the society when resolving issues that arise
within the scope of their franchised practice. Journal of Business Ethics, 13(6), 469-480. Barnett T.,
Bass K., Brown G., and Hebert F. J., (1998). Ethical Ideology and the Ethical Judgments of
Marketing Professionals. In addition to checking a candidate's references, the accounting. By
exploring these differences, this study should help marketing researchers better understand the
relationships among participants in the research process. The area of ethical investment, also referred
to as Socially responsible investment (SRI) has been researched considerably in the recent past. The
Institutes of Accountants and their members have been subject to increasing public scrutiny
following protracted criticisms in many jurisdictions over a substantial period. In 1988, Stephen E.
Loeb proposed that accounting ethics education should include seven. Financial accounting focuses
on the reporting of an organization's financial information to.
This will have a negative impact on the image of the company not only in the country but also around
the world. All the activities involved in the recording and preparation of financial statements during
a certain accounting period is what is referred as the accounting cycle. This fact is significant for
every literature review writing service, and ours isn’t an exception. Let us write or edit the research
paper on your topic. One of the reasons that Enron and similar events occurred is that the accounting
firms placed too. For example, the capital markets’ need to focus on the broken up profits that may
attract an organization’s management authorities to bend or even break accounting rules to inflate
reported net income. Unjust distribution of benefits and burdens is an unjust act and an. On 21 July
2002 the second largest telecommunications company in the U.S. Accounting at the University of Sri
Jayewardenepura. Organizations having a negative reputation on environmental issues face higher
risks. Only a few authors address the role of personality of the accounting presentation of relevant
and accurate financial reports, and the importance of practical reasoning in accounting. An
Intertemporal Comparison of the Ethical Perceptions of College Students in 1985 and 2001.
Applying the utilitarian principle is a procedural process involving five steps. By continuing we’ll
assume you’re on board with our. Although in accounting methods, an asset is not considered and
written as sale until it is completely transferred to the second party and is fully non-operational by
the company. I talked on of the member of management who said, “At LOREL, we work with
integrity and respect the laws of each country in order to stick to the ethics and good governance”.
Might cloned children be able to choose their own destiny. The similarity score of your literature
overview will be low if you use our writing service. Journal of Business Ethics, 83(4), 813-833.
Goleman, D. (1995). Emotional Intelligence. Numbers are something which can be manipulated very
easily for one’s own interest and that is where the rules and regulations are made to make sure that
the accounting ethics are not breached at any level. Auditors, and the National Association of
Accountants all have codes of ethics, and many. The theory of rights stems from the belief that
people have an inherent worth as human beings. Samanthi Senaratne is Professor in Accounting and
the present Head of the Department of. However, because membership to the organization was
voluntary, the. Evaluate the courses of action specified in step 4 in terms of their consistency with.
Basic Assumptions about How Research Should be Conducted. In this situation a client is not clear
about why. Samanthi Senaratne is Professor in Accounting and the present Head of the Department
of. The Board has followed a Code of Business Conduct and Ethics to maintain highest ethical
standards within the company and to keep the books of records fair and clean. These codes provide
guidance and rules to members in the.