TY - JOUR
T1 - Unpacking elitism
T2 - a comprehensive review of accounting ethics education research (1970–2023)
AU - Nguyen, Lan Anh
AU - Dellaportas, Steven
AU - Phan, Duc Hong Thi
N1 - Publisher Copyright:
© 2024, Emerald Publishing Limited.
PY - 2025
Y1 - 2025
N2 - Purpose: This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research. Design/methodology/approach: Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research. Findings: The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals. Research limitations/implications: The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions. Practical implications: This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development. Originality/value: This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.
AB - Purpose: This study aims to examine the literature on accounting ethics education to capture and synthesise the characteristics of scholars dedicated to this area of research. Design/methodology/approach: Using a combination of PRISMA systematic literature review methods and research profiling, the study collects a sample frame consisting of 278 articles published in peer-reviewed academic journals from 1970 to 2023. The articles were analysed to identify key authors of accounting ethics education research, the institutions conducting this research and the journals publishing this research. Findings: The results indicate that research in accounting ethics education is not dominated by any single institution but is distributed across 225 institutions in 36 countries, with a significant concentration in the United States. Additionally, most articles were published in accounting or business journals, rather than in education-focused journals. Research limitations/implications: The findings provide insights into the ranking of researchers in accounting ethics education and establish benchmarks among the institutions involved in this research area. Further studies could explore the implications of these findings on future research directions. Practical implications: This study offers valuable information for academics and institutions seeking to understand the landscape of accounting ethics education research and highlights areas for potential collaboration and development. Originality/value: This paper addresses a gap in the literature by providing a comprehensive synthesis of the existing research on accounting ethics education and the scholarly community surrounding it.
KW - Accounting education
KW - Accounting ethics education
KW - Ethics education
UR - http://www.scopus.com/inward/record.url?scp=85216358332&partnerID=8YFLogxK
U2 - 10.1108/JAL-11-2024-0326
DO - 10.1108/JAL-11-2024-0326
M3 - Article
AN - SCOPUS:85216358332
SN - 0737-4607
JO - Journal of Accounting Literature
JF - Journal of Accounting Literature
ER -