Abstract
Academic accounting literature devoted to ethics is small, yet over the past 5 years there has been a significant improvement in the area. This study is a literature review focused on the accounting ethics research. Articles and theses/dissertations published on accounting ethics in the last 10 years were examined. The sampled studies have been analyzed. Patterns and trends in publication outlets and the type of research conducted were identified and explored in this study by using content analysis method. Based on a sample of 70 articles and 19 theses/dissertations gathered from peer-reviewed journals and website of Council of Higher Education Thesis Center, the characteristics of what have been published in the past 10 years are analyzed. In order to develop a comprehensive review of articles and theses/dissertations, we used keywords such as “accounting”, “auditing”, “ethics”, “accounting ethics” and “morality” to reach the studies. We identified a significant literature on accounting ethics published as articles or theses/dissertations with an initial increase from 2014. Researchers can use this study to see missing areas in accounting ethics research area.
Keywords
References
- Alkan, G. 2014. “Türkiye’de Muhasebe Alanında Yapılan Lisansüstü Tez Çalışmaları Üzerine Bir Araştırma (1984-2012)”, Muhasebe ve Finansman Dergisi, 6.
- Bampton, R. ve C. J. Cowton. 2013. “Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature”, Journal of Business Ethics, 114 (3).
- Bernardi, R. A. 2005. “Accounting Scholars Publishing in Ethics Journals: A 30-Year Longitudinal Study”, Professional Responsibility and Ethics in Accounting, 10.
- Bernardi, R. A. ve D. F. Bean. 2007. “The Growth of Accounting Research in Ethics Journals:A 45-year Study”, Research on Professional Responsibility and Ethics in Accounting, 11.
- Javalgi, R. G. ve L. T. M. Russell. 2015. “International Marketing Ethics: A Literature Review and Research Agenda”, Journal of Business Ethics, (November).
- Kutlu, H.A. 2008. Muhasebe Meslek Ahlakı, 1. Baskı, Nobel Yayıncılık, Ankara.
- Kutluk, F. A. ve A. Ersoy. 2011. “Muhasebe Meslek Üyelerinin Etik Yargı Düzeyleri Üzerine Bir Araştırma”, Ege Akademik Bakış, 11 (3).
- Paliwal, M. 2007. Business Ethics, 1st Edition, New Age International.
- Selimoğlu, S. K. 2006, “Türk Muhasebe Uygulamalarında Etik”, Mali Çözüm Özel Sayı.
- Sökmen, A. ve S. Tarakçıoğlu. 2013. Mesleki Etik, 1. Baskı, Detay Yayıncılık, Ankara.
- Uysal, Ö. Ö. 2010. “Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007”, Journal of Business Ethics, 93 (1).
Abstract
Bu araştırma muhasebe alanındaki etik araştırmalarına odaklanan bir literatür taramasıdır ve muhasebe etiği alanında yapılan çalışmaların farklı açılardan incelemesine yer vermektedir. Araştırma Türkiye’de son 10 yılda (2006-2015) yayınlanan hakemli dergilerden elde edilmiş 70 makale ve Yükseköğrenim Kurulu Başkanlığı Tez Merkezi’nin internet sitesinden elde edilmiş 19 tezden oluşan örnekleme dayandırılmıştır. Örneklem dahilinde dikkate alınan çalışmaların içerik analizi yapılarak; yayınların çıkış notları, araştırma türleri, kullanılan yöntemler, model ve trendlerin saptanması amaçlanmaktadır. Çalışmalara ulaşmakta “muhasebe”, “denetim”, “etik”, “ahlak” ve “muhasebe etiği” anahtar kelimeleri kullanılmıştır. Muhasebe etiği alanında yapılan çalışmaların 2014 yılından beri artışta olduğu görülmüştür.
Keywords
References
- Alkan, G. 2014. “Türkiye’de Muhasebe Alanında Yapılan Lisansüstü Tez Çalışmaları Üzerine Bir Araştırma (1984-2012)”, Muhasebe ve Finansman Dergisi, 6.
- Bampton, R. ve C. J. Cowton. 2013. “Taking Stock of Accounting Ethics Scholarship: A Review of the Journal Literature”, Journal of Business Ethics, 114 (3).
- Bernardi, R. A. 2005. “Accounting Scholars Publishing in Ethics Journals: A 30-Year Longitudinal Study”, Professional Responsibility and Ethics in Accounting, 10.
- Bernardi, R. A. ve D. F. Bean. 2007. “The Growth of Accounting Research in Ethics Journals:A 45-year Study”, Research on Professional Responsibility and Ethics in Accounting, 11.
- Javalgi, R. G. ve L. T. M. Russell. 2015. “International Marketing Ethics: A Literature Review and Research Agenda”, Journal of Business Ethics, (November).
- Kutlu, H.A. 2008. Muhasebe Meslek Ahlakı, 1. Baskı, Nobel Yayıncılık, Ankara.
- Kutluk, F. A. ve A. Ersoy. 2011. “Muhasebe Meslek Üyelerinin Etik Yargı Düzeyleri Üzerine Bir Araştırma”, Ege Akademik Bakış, 11 (3).
- Paliwal, M. 2007. Business Ethics, 1st Edition, New Age International.
- Selimoğlu, S. K. 2006, “Türk Muhasebe Uygulamalarında Etik”, Mali Çözüm Özel Sayı.
- Sökmen, A. ve S. Tarakçıoğlu. 2013. Mesleki Etik, 1. Baskı, Detay Yayıncılık, Ankara.
- Uysal, Ö. Ö. 2010. “Business Ethics Research with an Accounting Focus: A Bibliometric Analysis from 1988 to 2007”, Journal of Business Ethics, 93 (1).
Details
| Primary Language | English |
|---|---|
| Subjects | Business Administration |
| Journal Section | MAIN SECTION |
| Authors | |
| Publication Date | June 1, 2017 |
| Submission Date | March 16, 2017 |
| Published in Issue | Year 2017 Volume: 19 Issue: 2 |
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