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Fostering Ethics Research: An Analysis of the Accounting, Finance and Marketing Disciplines

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Abstract

This study compares the level of ethics research published in 25 business-ethics journals and the Top-40 journals for the accounting, finance, and marketing disciplines. This research documents an increasing level of ethics research in the accounting and marketing disciplines starting in 1992. While the level of finance doctorates reported by the Association to Advance Collegiate Schools of Business (AACSB) has increased at a higher rate (40.4%) than accounting (18.4%) and marketing (32.2%) since 1995, this increase has not been reflected in the level of ethics scholarship in finance. The level of ethics scholarship in finance remained relatively constant between 1987 and 2005 at an average of seven coauthor-adjusted articles per year. However, both the accounting and marketing disciplines now regularly publish approximately 50 coauthor-adjusted articles each year.

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Acknowledgement

The authors wish to thank our two anonymous reviewers for their insights that have immeasurably contributed to the quality and relevance of this research.

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Correspondence to Richard A. Bernardi.

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Richard A. Bernardi, Professor of Accounting at Roger Williams University, is a retired Air Force lieutenant colonel who flew B-52s and FB-111s. Dr. Bernardi received a PhD in Accounting from Union College in 1992. He has published over 80 articles as well as receiving Teaching Excellence Awards from Roger Williams University and the State University of New York.

Michael R. Melton, Associate Professor of Finance at Roger Williams University, received a PhD in Finance from the University of Nebraska-Lincoln. He is currently the Director of the Center for Advanced Financial Education in the Gabelli School of Business at Roger Williams University.

Scott D. Roberts is the Associate Dean and an Associate Professor of Marketing at Saint Edwards University. Dr. Roberts received a PhD in Marketing from the University of Utah in 1988; since then, he has published 50 articles in marketing and consumer behavior journals and proceedings.

David F. Bean, the Senior Research Consultant at B. D. & C. Academic Consultants, has extensive public and private accounting experience. In academia he attained the rank of Full Professor and has published numerous journal articles. He was granted his PhD in Accounting from Temple University in 1994.

The authors are involved in several research projects and alternate lead author responsibilities; the authors contribute equally to all of their published work.

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Bernardi, R.A., Melton, M.R., Roberts, S.D. et al. Fostering Ethics Research: An Analysis of the Accounting, Finance and Marketing Disciplines. J Bus Ethics 82, 157–170 (2008). https://doi.org/10.1007/s10551-007-9569-z

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  • DOI: https://doi.org/10.1007/s10551-007-9569-z

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