The purpose of this study is to fill the gap of conceptually fragmented literature on the ethical intentions and behaviour of accounting practitioners and to integrate the theoretical, contextual and methodological developments in the field.
This study uses bibliometric analysis using Biblioshiny on Scopus-indexed literature, the preferred reporting items for systematic reviews and meta-analyses protocol and the theory-context-method antecedents-decisions-outcomes framework to conduct a systematic literature review of 44 peer-reviewed articles on ethical accounting practices published between 1982 and 2025.
The review indicates significant theoretical disintegration, with moral cognition, intention-based and social-contextual frameworks used mostly separately. The results indicate that ethical intentions and behaviour are influenced by individual, organisational, contextual and professional factors, collectively and not just by any one of them. While ethical awareness, moral reasoning, ethical climate and leadership demonstrate relatively consistent relationships with ethical behaviour, evidence regarding demographic variables remains mixed across studies. The review also highlights a gap between ethical judgment and ethical behaviour, which suggests that organisational pressures and contextual factors have a significant impact on ethical decision-making (EDM).
To the best of the author’s knowledge, this study is among the first to provide a comprehensive review of the ethical behaviour of accounting practitioners. The study provides new directions for future research in accounting ethics and a more comprehensive understanding of EDM by highlighting the possible theoretical fragmentation, contextual gaps and emerging opportunities for research.
