Accounting information systems and ethics research: Review, synthesis, and the future
The rapid evolution of technology and the increasingly integrated nature of Accounting Information Systems (AIS) in business provide opportunities for those who interact with these systems to act unethically. Accountants, as the managers of accounting information systems and gatekeepers of assets, records, and reporting, have a responsibility to understand and address ethical dilemmas related to these responsibilities in their organizations. A summary of AIS and ethics research calls attention to gaps in the literature and provides directions for future research. The ETHOs framework, which categorizes factors as environmental, technological, human, and organizational, provides a model for researchers to examine ethical issues related to the AIS functions of recordkeeping, reporting, and control.
Duke Scholars
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- 4609 Information systems
- 3501 Accounting, auditing and accountability
- 1503 Business and Management
- 1501 Accounting, Auditing and Accountability
- 0806 Information Systems
Citation
Published In
DOI
EISSN
ISSN
Publication Date
Volume
Issue
Start / End Page
Related Subject Headings
- 4609 Information systems
- 3501 Accounting, auditing and accountability
- 1503 Business and Management
- 1501 Accounting, Auditing and Accountability
- 0806 Information Systems