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Journal of Business Ethics

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28-09-2016

Ethics in Finance and Accounting: Editorial Introduction

Authors: Domènec Melé, Josep M. Rosanas, Joan Fontrodona

Published in: Journal of Business Ethics | Issue 4/2017

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Abstract

In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity—human activity actually—and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values (human goods), virtues and principles.

next article The Ethics of Metrics: Overcoming the Dysfunctional Effects of Performance Measurements Through Justice

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Title: Ethics in Finance and Accounting: Editorial Introduction
Authors: Domènec Melé
Josep M. Rosanas
Joan Fontrodona
Publication date: 28-09-2016
Publisher: Springer Netherlands
Published in: Journal of Business Ethics / Issue 4/2017
Print ISSN: 0167-4544
Electronic ISSN: 1573-0697
DOI: https://doi.org/10.1007/s10551-016-3328-y

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Other articles of this Issue 4/2017

Truthfulness in Accounting: How to Discriminate Accounting Manipulators from Non-manipulators

An Evaluation of the Quality of Corporate Social Responsibility Reports by Some of the World’s Largest Financial Institutions

On the Ethics of Trade Credit: Understanding Good Payment Practice in the Supply Chain

The Choice Architecture of Sustainable and Responsible Investment: Nudging Investors Toward Ethical Decision-Making

Beware of the Watchdog: Rethinking the Normative Justification of Gatekeeper Liability

Is Integrated Reporting Really the Superior Mechanism for the Integration of Ethics into the Core Business Model? An Empirical Analysis