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SSRN id2512567
Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future

Binod Guragai
Nicholas Hunt
Marc Neri
University of North Texas and Eileen Z. Taylor *
North Carolina State University eztaylor@ncsu.edu Abstract: This paper summarizes research at the intersection of accounting information systems
(AIS) and ethics to call attention to significant gaps in the literature and to provide directions for future research. It reviews and synthesizes ethics research related to the major functions of AIS: recordkeeping, reporting, and control, with a focus on data and on the use of AIS as a management control system. The paper presents a broad view of data management, discussing ethical issues related to identification, collection, storage, processing, and management.
Coverage of ethics and reporting is based on the characteristics of useful information. The paper ends with a discussion of ethical issues associated with AIS and their use as a control over both people and assets. It includes a framework for future research based on RIOT (regulatory, individual, organizational, and technological) factors and each section ends with a recommended research agenda. Appendices listing prior research and specific research questions are included.

Keywords: Accounting information systems; ethics; data management; judgment and decision making; outsourcing; privacy; security; information technology.
*Corresponding author

Electronic copy available at: http://ssrn.com/abstract=2512567

Accounting Information Systems and Ethics Research: Review, Synthesis, and the Future
“With great power comes great responsibility” Voltaire
I. INTRODUCTION
This paper examines the intersection of AIS and ethics, reviews the existing literature, and proposes research agendas in several areas. AIS are a critical component of business operations which comprise many interrelated elements (i.e. people, procedures, data, software, hardware, and controls) that identify, collect, store,



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