Badania empiryczne nad etyką w rachunkowości – systematyczny przegląd literatury
Empirical research on ethics in accounting – a systematic literature review

Summary/Abstract: Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research.Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications.Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it impossible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined.Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results.Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality.

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