Ethical Standards of Scientific Research for Beginning Accounting Scholars

Abstract

Analogous to public and private accounting practice, ethical scientific researchers must maintain the standards of honesty and objectivity as they carry out their scholarly pursuits. Any activities that compromise honesty and objectivity may introduce bias into research. Ethical considerations play a role in all research, and all investigators must be aware of and attend to the ethical considerations related to their studies. A foundation of trust is vital to scientific research. Nevertheless, ethical practice involves much more than merely following a set of guidelines. Ethical issues often have no easy answer. The issues are never black and white. Rather, they are various shades of grey. This article discusses how to ensure that all aspects of proposed research proceed with care and integrity and meet the ethical standards of scientific research.