Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future

Posted: 22 Oct 2014 Last revised: 22 Feb 2016

See all articles by Binod Guragai

Binod Guragai

University of North Texas

Nicholas Hunt

University of Nevada, Reno

Marc Neri

University of North Texas

Eileen Zalkin Taylor

North Carolina State University

Date Written: July 2015

Abstract

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

Guragai, Binod and Hunt, Nicholas and Neri, Marc and Taylor, Eileen Zalkin, Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future (July 2015). Available at SSRN: https://ssrn.com/abstract=2512567 or http://dx.doi.org/10.2139/ssrn.2512567

Binod Guragai

University of North Texas ( email )

1155 Union Circle #305340
Denton, TX 76203
United States

Nicholas Hunt

University of Nevada, Reno ( email )

United States

Marc Neri

University of North Texas ( email )

1155 Union Circle #305340
Denton, TX 76203
United States

Eileen Zalkin Taylor (Contact Author)

North Carolina State University ( email )

Campus Box 8113
Nelson Hall
Raleigh, NC 27695-8113
United States
919-513-2476 (Phone)

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