Ethics Research: Review, Synthesis And The Future

The article I chose to talk about and review is called Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future. I found this article while combing the library at Liberty University. I love looking at the topic of ethics in all subjects so this peaked my interest. This article delves into the subject of what an Information System is and how ethics comes into play. An accounting information system is a “man-made system that generally consists of an integrated set of computer-based components and manual components established to collect, store and manage data and to provide output information to users” (Gelinas, Dull & Wheeler, 2015). Ethics is “the basic concepts and fundamental principles of decent human conduct.

It looks at how things exist now, what kind of research can be done, and suggestions for the future. People are the key to accounting information systems and since they are, there is a risk of unethical behavior occurring. Almost all aspects of AIS have ethical implications because you have people who make decisions for others. This article uses a framework of four factors. They are environmental, technological, human, and organizational (ETHOs). “Environmental factors include standards, rules, expectations, and norms by governments, professional organizations, industry groups, self-regulatory bodies, and communities. Technological factors refer to AIS inputs, systems, and tool design, and outputs. Human factors include people’s attitudes, perceptions, culture, group membership, and other individual characteristics that influence their behavior. Lastly, organizational factors include organizational strategy, structure, and the internal and external business environment as well as how organizations interact with their environment” (Guragi, Hunt, Neri, & Taylor, 2017). These four factors help to influence the actions, judgements and decision making of

The most common way this is accomplished is through financial and nonfinancial reporting. One of the ethical issues that can arise with reporting is information accessibility. Is the information that is being provided given out in a timely manner and how is this information being distributed. When other people, such as managers, are responsible for reporting this information, unethical decisions can be made. This kind of power can make people omit or change things to give the illusion that things are better than they actually are. Reporting touches on all four of the factors listed above, it involves environmental, technological, human, and