Accounting ethics research in turkey: A literature review
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Dosyalar
Tarih
2017
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
The World of Accounting Science
Erişim Hakkı
info:eu-repo/semantics/openAccess
Özet
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
Açıklama
Anahtar Kelimeler
Accounting Ethics, Morality, Turkey
Kaynak
The World of Accounting Science
