Ethics in Finance and Accounting: Editorial Introduction

Domènec Melé (), Josep M. Rosanas and Joan Fontrodona
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Domènec Melé: University of Navarra
Josep M. Rosanas: University of Navarra
Joan Fontrodona: University of Navarra

Journal of Business Ethics, 2017, vol. 140, issue 4, No 1, 609-613

Abstract: Abstract In light of the recent crisis and its aftershocks, it becomes crucial to reflect on the relationship between finance and accounting and on how to integrate ethics and efficiency, as well as on how to motivate and empower practitioners in the world of finance to commit to justice, fairness and enhanced understanding, and to improving their personal integrity. This article, written as an editorial introduction to a special issue includes works related to control measurement and ethical behavior, misbehaviors in finances and accounting, professionalism in accounting, ethical investing and corporate reporting. We conclude by suggesting further research for a better integration of technical aspects of accounting and finances into business activity—human activity actually—and an for understanding of ethics not limited to rules, but as a mutual and interdependent system of values (human goods), virtues and principles.

Keywords: Capitalism; Ethics in finance; Ethics in accounting; Managerial control systems; The separation thesis; Ethical rules; Goods and virtues (search for similar items in EconPapers)
Date: 2017
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Citations: View citations in EconPapers (14)

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DOI: 10.1007/s10551-016-3328-y

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