ABSTRACT
As a discipline concerned with the provision of information to support users' judgments and decisions, accounting is inherently connected to ethics. This entry examines this connection by providing a descriptive analysis of the most prevalent ethics topics in accounting research. Specifically, the topics are described relative to four fundamental areas of accounting, namely, financial, managerial, tax, and government accounting. Furthermore, the entry presents the major resources that can be used by students, professionals, and policy makers to investigate the ethical issues in accounting. Finally, the entry identifies the forces that influence future directions of accounting research and practice regarding ethics.
