Advertisement

Introduction: Why Do We Need to Discuss on Ethics, Sustainability in Accounting

  • Kıymet Tunca ÇalıyurtEmail author
Chapter
Part of the Accounting, Finance, Sustainability, Governance & Fraud: Theory and Application book series (AFSGFTA)

Abstract

The issues of ethics in accounting are not considered enough by the practitioners and academicians. However, accounting fraud continues to increase day by day. When we look at the accounting literature, we see that the researches about ethics increase the popularity. In this study, ethical codes were introduced in accounting and then current articles were examined.

Keywords

Accounting Literature IFAC Ethics code 

References

  1. Abreu R, David F (2014) Accounting for citizenship: best practices of corporate governance in Portugal. In: Idowu S, Caliyurt K (eds) Corporate governance: an international perspective. Springer, Heidelberg, pp 3–28CrossRefGoogle Scholar
  2. American Accounting Association (2017) Top 10 articles (AAA Digital Library, 2017) and ethics in the financial world. Acc Rev Jan 2011, 86Google Scholar
  3. Bailey CD (2015) Psychopathy, Academic accountants’ attitudes toward unethical research practices, and publication success. Acc Rev 90(4):1307–1332CrossRefGoogle Scholar
  4. Bailey CD, Hasselback JR, Karcher J (2001) Research misconduct in accounting literature: a survey of the most prolific researchers’ actions and beliefs. Abacus 37(1):26–54CrossRefGoogle Scholar
  5. Bressler L (2011) Forensic investigation: the importance of accounting information systems. Int J Bus Acc Finan 5(1):67–77 (Business Source Complete)Google Scholar
  6. Çelikdemir NÇ, Karabay ME (2018) The emerging role of managerial and accounting ethics for creating a corporate ethical structure in organizations. In: Bian J, Çalıyurt K (eds) Regulations and applications of ethics in business practice. Book series: Accounting, finance, sustainability, governance & fraud: theory and application. Springer, SingaporeGoogle Scholar
  7. Farh J, Podsakoff P, Organ D (1990) Accounting for organizational citizenship behavior: leader fairness and task scope versus satisfaction. J Manag 16(4):705–721Google Scholar
  8. Hannan RL, Rankin FW, Towry KL (2006) The effect of information systems on honesty in managerial reporting: a behavioral perspective. Contemp Acc Res, 885–1139Google Scholar
  9. IESBA (2018) International Ethics Standards Board for Accountants, Handbook of the international code of ethics for professional accountants. https://www.ifac.org/system/files/publications/files/IESBA-Handbook-Code-of-Ethics-2018.pdf. Accessed 2 May 2018
  10. Kutlu HA (2008) Muhasebe Meslek Mensupları ve Çalışanlarının Etik Ikilemleri: Kars ve Erzurum İllerinde Bir Araştırma. Ankara Üniversitesi Dergisi 63(2):143–170CrossRefGoogle Scholar
  11. Liu C, Yao LJ, Hu N (2012) Improving ethics education in accounting: lessons from medicine and law. Issues Acc Educ 27(3):671–690CrossRefGoogle Scholar
  12. Long JL, Mertins L, Searcy DL (2013) IRCS: valuing ethics at the expense of inventory. Issues Acc Educ 28(1):153–172CrossRefGoogle Scholar
  13. Long JL, Mertins L, Searcy DL, Vansant B (2018) Toomer’s energy drinks: fueling earnings management? Issues Acc Educ 33(1):29–43CrossRefGoogle Scholar
  14. Maignan I, Ferrell O (2001) Antecedents and benefits of corporate citizenship: an investigation of French business. J Bus Res 51(1):37–51CrossRefGoogle Scholar
  15. Mintz SM, Dang L, Savage A (2013) Ethics of relationships between accounting academics and external sponsors. Issues Acc Educ 28(3):555–580CrossRefGoogle Scholar
  16. Ovunda AS (2015) Luca Pacioli’s double-entry system of accounting: a critique | Request PDF. Available from: https://www.researchgate.net/publication/282357050_Luca_Pacioli’s_Double-Entry_System_of_Accounting_A_Critique. Accessed 9 Apr 2018
  17. Pamukcu A, Eroğlu NZ (2018) Ethics in the auditing company. Book series: Accounting, finance, sustainability: theory and application. Springer, SingaporeGoogle Scholar
  18. Sanlı N (2012). Açılış Konuşması, I. Uluslararası ˙İş Etiği Kongresi, TURMOB, Ankara: 21–22, Eylül 2012Google Scholar
  19. Smith LM (2003) A fresh look at accounting ethics (or Dr. Smith goes to Washington). Acc Horiz 17(1):47–49CrossRefGoogle Scholar

Copyright information

© Springer Nature Singapore Pte Ltd. 2019

Authors and Affiliations

  1. 1.Business Administration DepartmentTrakya UniversityEdirneTurkey

Personalised recommendations