The Australasian Business Ethics Network (ABEN) was founded in Melbourne in 2010 and its membership now includes academics and practitioners with interests ranging across a very wide variety of topics in business ethics. Amongst the membership are a significant number of academics who are interested in issues relating to accounting ethics. Because of this, together with the ongoing demand for ethical behaviour in accounting practice, a special interest group focused on accounting ethics has been established.

About us

The Accounting Ethics Special Interest Group is a community of academics and accounting professionals who share an interest in furthering research and scholarship related to ethical issues in accounting.

Aims

We aim to encourage and support research and scholarship in accounting ethics, by providing academics and practitioners with opportunities to collaborate.

Activities

  • Providing an online network of academics and practitioners interested in furthering research and scholarship in accounting ethics;
  • Communicating members’ research interests and new opportunities for research projects in accounting ethics;
  • Encouraging the presentation of papers in accounting ethics at the annual ABEN conference, and their subsequent development into journal publications;
  • Meeting in person once per year (either before or after the ABEN conference) to discuss opportunities for research collaboration and engagement with the accounting profession.

Research Areas

A sample of potential areas of research includes:

  • The ‘public interest’, and how this interacts with the principles of the accounting profession
  • The factors that contribute to professional scepticism
  • The nature of ‘moral courage’, and its relevance for accountants
  • The relationship between objectivity and independence
  • The utility of principles and rules in the ethics infrastructure of the accounting profession

Convenors

The convenors for the ABEN Accounting Ethics Special Interest Group are Dr Andrew West, Senior Lecturer in the School of Accountancy at the QUT Business School, and Dr Eva Tsahuridu  from CPA Australia. Eva is CPA’s Manager of Accounting Policy and the Professional Standards and Governance Policy Advisor.

Membership Inquiries: If you would like to become a member of the ABEN Accounting Ethics Special Interest Group, please contact Andrew by email. His email address is andrew.west@qut.edu.au

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