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Editorial: Unethical Behaviours and Management Controls: Issues and Challenges to Management Accounting

Vincent K. Chong et al.

Management Accounting Frontiers2023https://doi.org/10.52153/prj1230006editorial
AJG 1
Weight
0.41

What the paper says

Despite numerous preventative measures and government interventions (e.g. Securities and Exchange Commission, 2003), business fraud and unethical accounting practices continue to increase. Organisations continue to face issues and challenges regarding unethical behaviours such as corruption, fraud, and/or misreporting among their managers. A global fraud survey by EY (Ernst and Young, 2018, p. 7) acknowledges that "the transformation of business models due to the rapid evolution of digital technology is making the landscape of fraud, bribery, and corruption risk ever more complex." A recent fraud survey conducted by KPMG (KPMG, 2021) acknowledges that "Australian business reporting being more vulnerable to fraud and corruption than they were before the pandemic and there is no indication the risk is subsiding." Unethical behaviour, such as corruption, fraudulent financial reporting, or misreporting by organisations has attracted scholarly attention from accounting researchers and other disciplines (see e.g.

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https://doi.org/https://doi.org/10.52153/prj1230006

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@article{vincent2023,
  title        = {{Editorial: Unethical Behaviours and Management Controls: Issues and Challenges to Management Accounting}},
  author       = {Vincent K. Chong et al.},
  journal      = {Management Accounting Frontiers},
  year         = {2023},
  doi          = {https://doi.org/https://doi.org/10.52153/prj1230006},
}

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Evidence weight

0.41

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.17 × 0.4 = 0.07
M · momentum0.80 × 0.15 = 0.12
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.