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Alexandra L. Ferrentino, Meghan L. Maliga, Richard A. Bernardi and Susan M. Bosco
This research provides accounting-ethics authors and administrators with a benchmark for accounting-ethics research. While Bernardi and Bean (2010) considered publications in…
Abstract
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.
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Richard A. Bernardi, David F. Bean and Michael R. Melton
Mehmet Ali Köseoglu, Yasin Sehitoglu, Gary Ross and John A. Parnell
This paper aims to illustrate how business ethics research is progressing in the tourism and hospitality (T/H) industries and suggest a research agenda.
Abstract
Purpose
This paper aims to illustrate how business ethics research is progressing in the tourism and hospitality (T/H) industries and suggest a research agenda.
Design/methodology/approach
This study applies bibliometric analysis to articles related to business ethics topics in the T/H fields published between 1995 and 2014 in six, nine and five leading hospitality-, tourism- and business ethics-oriented journals, respectively.
Findings
This study provides a broad view on business ethics research in the T/H fields based on leading authors, institutions, themes and methods used over the past two decades.
Research limitations/implications
This study assesses the progress of business ethics research in the hospitality and tourism fields. Only articles published in select, prominent Social Sciences Citation Index journals were analyzed.
Practical implications
This analysis focuses on published articles related to business ethics in the T/H fields. As such, it facilitates researchers, academic scholars and professionals in contributing to the field more effectively and advancing scientific progress in the literature. It aids practitioners by evaluating the extent to which scholars have investigated key issues in the field.
Originality/value
This study is the first to utilize bibliometric analysis to assess business ethics research focusing on T/H activities published in leading tourism, hospitality and business ethics journals.
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This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their…
Abstract
This paper explores the contribution of the AAA Symposium on Ethics Research in Accounting to fostering accounting ethics research. For a 17-year period, the contributors, their schools of affiliation, and their research topics were analyzed to determine the extent of and trends in accounting ethics research. The research rankings of the contributing authors were examined in business ethics journals, top-40 accounting journals, and accounting education journals. Institutional rankings identify supportive places to do accounting ethics research. The impact of significant accounting scandals such as Enron and Madoff was examined and a financial scandal “bump” in paper presentations was found. Authors affiliated with Texas schools had papers following the state requirement of an ethics accounting course. A large amount of ethics education-related research was also presented at the Ethics Symposia. Overall the study results indicate that the Symposium with its AAA affiliation is a high-quality venue for paper presentation.
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Irene M. Gordon and Jamal A. Nazari
This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to…
Abstract
Purpose
This paper aims to examine the impact of the Sarbanes–Oxley Act of 2002 (SOX) on the academic business ethics literature with the intent of making this research more accessible to those researchers and practitioners working in business ethics and other related fields. Specifically, the authors outline the types and scope of SOX-related research, examine the extent of reliance on SOX, identify which theoretical frameworks and research approaches are used and point out under-researched areas.
Design/methodology/approach
Using a descriptive approach, the authors examine the theoretical perspectives, classifying these perspectives into four groupings (economics, ethics/moral, psychological and sociological). Using counts, categorization and content analyses, the authors provide an overview of 115 articles with further analysis provided for articles relying heavily (n = 14) or moderately (n = 42) on SOX.
Findings
Whistleblowing and codes of ethics are well-researched topics. However, employment of some theories (e.g. signaling theory and stakeholder theory) and qualitative approaches are used less often. Other under-researched issues in the sample include CEO/CFO certifications, cost of compliance, auditor disclosures and empirical investigation of SOX and auditor independence (or corporate culture).
Research limitations/implications
The authors’ decision to use certain databases, search terms and research methods, and to focus on business ethics journals and English language articles are possible limitations.
Originality/value
The authors’ contributions comprise an examination of the scope of SOX topics and detailing how reliant the research is on SOX. The authors identify trends in this literature and provide evidence of the broad theoretical frameworks to better understand the breadth and depth of theories used.
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Alexei Kassian and Larisa Melikhova
The purpose of this paper is to evaluate the journals of the Russian Science Citation Index (RSCI) (Web of Science platform) in respect to publication misconduct and predatory…
Abstract
Purpose
The purpose of this paper is to evaluate the journals of the Russian Science Citation Index (RSCI) (Web of Science platform) in respect to publication misconduct and predatory practices.
Design/methodology/approach
The paper employs formal criteria developed by the Disseropedia of Russian Journals (a.k.a. the Journal Project of the Russian Dissernet).
Findings
A substantial number of the RSCI journals violate publishing ethics and/or are involved in predatory practices (fake peer-review, plagiarism and self-plagiarism, publication of pseudoscientific papers and so on). The general trend is negative: the number of such journals was higher in July 2018 than in 2015 when the RSCI was launched. The authors propose that this situation is due to the non-transparent and partly defective process of journal selection involved; primarily it can be attributed to problems with the RSCI expert pool.
Research limitations/implications
Many cases of publication misconduct are inevitably overlooked due to natural limitations of the tools.
Originality/value
The approach and methods were developed by the Disseropedia of Russian Journals and the Dissernet for the specific local Russian situation, where the scientific and editorial community is corrupt and the institution of reputation does not work properly. The authors believe that the experience may also be helpful for scientists and academic officials from other countries.
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With the growth and profound influence of technology on our life, it is important to address the ethical issues inherent to the development and deployment of technology…
Abstract
Purpose
With the growth and profound influence of technology on our life, it is important to address the ethical issues inherent to the development and deployment of technology. Researchers and practitioners submit the need to inspect: how technology and ethics interact, how ethical principles regulate technology and what could be the probable future course of action to execute techno-ethical practices in a socio-technical discourse effectively. To address the thoughts related to techno-ethics, the authors of the present study conducted exploratory research to understand the trend and relevance of technology ethics since its inception.
Design/methodology/approach
The study collected over 679 documents for the period 1990–2022 from the Scopus database. A quantitative approach of bibliometric analysis was conducted to study the pattern of authorship, publications, citations, prominent journals and contributors in the subject area. VOS viewer software was utilized to visualize and map academic performance in techno-ethics.
Findings
The findings revealed that the concept of techno-ethics is an emerging field and requires more investigation to harness its relevance with everchanging technology development. The data revealed substantial growth in the field of techno-ethics in humanities, social science and management domain in the last two decades. Also, most of the prominent cited references and documents in the database tend to cover the theme of Artificial Intelligence, Big data, computer ethics, morality, decision-making, IT ethics, human rights, responsibility and privacy.
Originality/value
The article provides a comprehensive overview of scientific production and main research trends in techno-ethics until 2022. The study is a pioneer in expanding the academic productivity and performance of embedding ethics in technology.
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