Rethinking the accounting ethics education research in the post- COVID-19 context

Abstract

Now more than ever before, studies of accounting ethics should be at the front of every research that is commenced throughout and following COVID-19 to protect students, academics, professionals, and broader communities. Accounting Ethics Education Research is traditionally linked to the global crisis. Therefore, the purpose of this study is to map the knowledge of accounting ethics education literature and to pay closer inception in facing the waves of destressing and the repeated financial scandals in the Covid-19 context. A systematic literature review was performed on 31 empirical research published on the Scopus database for 1993 to 2020. This study also suggests new avenues and insights for future research by analysing the articles into three primary levels according to the scope (environmental, university, and individual), which would help to find the main focus of researchers and draw a clear picture of literature gap. Moreover, this study is the first by far to provide and discuss the key variables (gender, age, accounting ethics course) used by previous studies. The study findings help provide an overarching picture of the accounting ethics education patterns and trends to avoid falling into the same mistakes. In addition, these results draw potential future avenues to bridge the current literature void by presenting fruitful and indispensable directions for future research in the post-pandemic world. It also suggests multidimensional and in-depth insights for reforming the accounting ethics education pedagogy.

Keywords

• accounting ethics
• accounting education
• systematic literature review
• multilevel analysis
• covid-19