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Chapter 11 Ethics, Moral Philosophy and Accounting and Finance Research

DOI: 10.23912/978-1-910158-88-3-3218

ISBN: 978-1-910158-88-3

Published: September 2016

Component type: chapter

Published in: Research Methods for Accounting and Finance

Parent DOI: 10.23912/978-1-910158-88-3-3090

Abstract

Within this chapter, we introduce you to the notion of ethics and moral philosophy and its importance to everyday life. We begin by first considering what ethics is and why it’s important. This is then followed with examples that demonstrate questionable ethical and moral behaviour from both research and professional practice. We deliberately draw in both as the outputs of research also inform the corporate world, the activities of which affect society as a whole. Following this we introduce a selection of key moral philosophies and their application to academic and professional practice within accounting and finance. The chapter includes examples of important issues that require careful reflections and consideration when determining approaches to data gathering and ensuring professional integrity. Finally, some practical advice and the fundamental principles of good research conduct and codes of ethics are put forward.

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Paterson, Leung & Jackson, 2016

Paterson, A., Leung, D. & Jackson, W. (2016) "Chapter 11 Ethics, Moral Philosophy and Accounting and Finance Research" In: Paterson, A., Leung, D., Jackson, W.(., MacIntosh, R. & O'Gorman, K.D. (ed) . Oxford: Goodfellow Publishers http://dx.doi.org/10.23912/978-1-910158-88-3-3218

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