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.
Highlights
The impact of the COVID-19 pandemic is exceptional in many ways on individual lives, govern ments, and the global economy (Albitar et al, 2020)
Following the waves of high-profile financial scandals that surfaced from the 2002 and 2008 world wide crises, several accounting failures cases were shown worldwide, which every time highlighted the importance of teaching accounting ethics principles
To the best of our knowledge, this is the first study that offers a comprehensive review of the accounting ethics education field by employing Systematic Literature Review (SLR) and content analysis on the Accounting Ethics Education literature
Summary
The impact of the COVID-19 pandemic is exceptional in many ways on individual lives, govern ments, and the global economy (Albitar et al, 2020). Most companies have transitioned to an entirely remote workforce, where the existing technologies have facilitated connectivity; this new environment still faces many challenges (Sangster et al, 2020). All these challenges and economic risks increase the possibility of being exposed to fraud, as people have less supervision, more opportunity, and substantial financial stress (Deloitte, 2020). For accountancy professionals, these pressures have highlighted the value of maintaining the highest levels of ethics. This has continuously been at the core of the profession, but in times of pressure, it is even more crucial to pay closer attention to it (ACCA, 2020)
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