What is it about?
This manuscript provides a review of the research on ethics and accounting information systems (AIS) using a framework developed by the authors. The ETHOs framework examines the research from the perspectives of E -Environment, T - Technology, H - Human, and O - Organizational. The paper provides easy to use tables categorizing the factors in the research according to the ETHOs framework, and also points out gaps in our understanding of ethics and AIS.
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Why is it important?
Accounting is a social creation and as such, ethics is a key aspect to its practice. We call attention to the need for practitioners to consider the ethical outcomes of their decisions regarding use of systems and technology in accounting practice. Our paper provides a framework for understanding AIS and ethics research and practice. It also identifies areas where a better understanding (more research) is needed.
Perspectives
The consideration of ethics in accounting is, I believe, critical to accounting practice, and to the profession, however, it is often overlooked, and not explicitly considered. I hope this paper brings awareness to ethics in systems' practice and research.
Eileen Taylor
North Carolina State University
Read the Original
This page is a summary of: Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future, Journal of Information Systems, June 2017, American Accounting Association,
DOI: 10.2308/isys-51265.
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