The Relationship Between Accounting Ethics, Sustainable Decision Making, and New Technologies

Abstract

The purpose of accounting ethics is to ensure honest and transparent financial information for sustainable decision making. Recent accounting scandals have resulted in regulatory changes to limit the influence of lobbies on regulators and the accounting profession. This study aims to examine the link between accounting ethics and sustainable decision making, based on an analysis of 343 articles. The findings show that research on accounting ethics has increased steadily, but its connection with sustainable decision making remains limited. While various topics have been studied, there are gaps in the research, including a lack of critical analysis of accounting frauds that pose risks to the accounting profession and, consequently, sustainable decisions. The chapter suggests future research directions, including interdisciplinary approaches focusing on earnings transparency, the value relevance of accounting, ethical blockchain technology, and epistemic responsibility. It also questions the opacity of research on accounting ethics and its implications for sustainable decision making.