Ethical Guidelines in Descriptive Accounting Research

The concept of ethical integrity permeates descriptive accounting research, because, although this type of research is observational in its design, it nonetheless holds considerable responsibility because it relies on live financial information. Inaccuracy or prejudice to any degree can lose stakeholder credibility, as well as taint reputations and reputation of the research and the profession. In this chapter, the philosophy-based moral values including professional and philosophical theories of ethics are discussed with reference to the principles of integrity, objectivity, accountability, and confidentiality. It examines the real-life data managing, methodological Openness, and responsible reporting and deals with contemporary technological issues. The moral questions that could appear to researchers during their work find an illustration in a case study, confirming theoretical research and practical moral choice.