Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future
Posted: 22 Oct 2014 Last revised: 22 Feb 2016
Date Written: July 2015
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.
Keywords: Accounting information systems, ethics, data management, judgment and decision making, outsourcing, privacy, security, information technology
JEL Classification: M41
Suggested Citation: Suggested Citation