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This paper examines the linkages between the ethics and management control literatures and suggests some potentially fruitful areas for future research and for integration in the classroom.

We review topics in the ethics and management control literatures organizing them around the six modules used in the accounting ethics course taught at the University of Southern California: (a) professional standards, (b) distinguishing right from wrong, (c) understanding why (good) people do bad things, (d) getting employees to behave ethically (corporate ethics programs), (e) getting people to speak up when they see something wrong taking place (Giving Voice to Values), and (f) whistleblowing (the last resort).

While we find many topics where ethics and management control are concerned with similar issues, there are very few papers that approach these topics from the two perspectives.

We provide an overview of topics where ethics and management control overlap, and highlight the need for greater convergence between the two literatures. By linking MCS and ethics, organizations can provide a framework to promote behavior that both contributes to the achievement of the organization’s objectives and also follows ethical principles. We comment on what may happen when ethics and management control diverge, and discuss controls that can promote a strong ethical climate.

This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in business-ethics and accounting’s top-40 journals this study considers research in eight accounting-ethics and public-interest journals, as well as, 34 business-ethics journals. We analyzed the contents of our 42 journals for the 25-year period between 1991 through 2015. This research documents the continued growth (Bernardi & Bean, 2007) of accounting-ethics research in both accounting-ethics and business-ethics journals. We provide data on the top-10 ethics authors in each doctoral year group, the top-50 ethics authors over the most recent 10, 20, and 25 years, and a distribution among ethics scholars for these periods. For the 25-year timeframe, our data indicate that only 665 (274) of the 5,125 accounting PhDs/DBAs (13.0% and 5.4% respectively) in Canada and the United States had authored or co-authored one (more than one) ethics article.

This research is a 6-year extension of Bernardi's (2005) initial ranking of the top ethics authors in accounting; it also represents a broadening of the scope of the original data into accounting's top-40 journals. While Bernardi only considered publications in business-ethics journals in his initial ranking, we developed a methodology to identify ethics articles in accounting's top-40 journals. The purpose of this research is to provide a more complete list of accounting's ethics authors for use by authors, administrators, and other stakeholders. In this study, 26 business-ethics and accounting's top-40 journals were analyzed for a 23-year period between 1986 through 2008. Our data indicate that 16.8 percent of the 4,680 colleagues with either a PhD or DBA who teach accounting at North American institutions had authored/coauthored one ethics article and only 6.3 percent had authored/coauthored more than one ethics article in the 66 journals we examined. Consequently, 83.2 percent of the PhDs and DBAs in accounting had not authored/coauthored even one ethics article.

Henry George came to maturity at a time when the simplicity and democratic values that had governed the United States were under assault. Slow and placid rhythms of life prevailed, but their future would be brief. Factories were flinging mass-produced goods into an economy accustomed to expecting a hat or a pair of shoes to come to an individual consumer from a local craftsman, or perhaps from a merchant drawing craft products from small shops at some distance. Canals and then rail tracks had begun slicing into the backcountry. Cities were taking on a character Americans might more quickly have expected of ancient times: overcrowded housing, uncollected sewage, the ravages of cholera, and the spread of street crime.

We examine the work undertaken by salespersons in the menswear department of a well-known department store in New York City that sells specialized “luxury” clothing by using the theoretical perspective developed by Kenneth Burke, the philosopher of language and communication. He has argued that the most comprehensive way to describe human conduct is to examine what was done, what attitude did it manifest, where was it done, who did it, and how was it done. Burke summarized these questions as act, attitude, scene, agent, agency, and purpose. With these terms comprising a “hexad,” a great deal of complexity can be captured within an organizational context. Indeed, Burke refers to these terms as “the grammar of motives” – that is, the motives of human conduct (1969a, 1968). In the carefully staged menswear environment we find salesmen who negotiate the goals and purposes of the store as well as their individual motives through implicitly defined sequences of acts on the selling floor.