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AbstractThe attention being paid to ethics education in accounting has been increasing, especially after the corporate accounting scandals at the turn of the century. This paper provides a comprehensive overview of the existing research in the field of ethics education in accounting. To synthesize past research, a bibliometric analysis that references 134 primary studies is performed and three bibliometric methods are applied. First, we visualize the historical evolution of ethics education in accounting research through historiography. Second, we use bibliographic coupling to identify clusters of ethics education in accounting research before, during, and after major corporate scandals. Third, we perform a co-word analysis to connect the identified patterns into a map of a contextual space. The results reveal, in each decade, not only an increasing academic focus on this field of research, but also an increasing number of different research clusters. While the clusters Factors affecting moral judgement, Perception of ethics, and Lack of ethics topics in the last research period develop further from the respective clusters in the previous periods, Accounting beyond technical skills, Integration of ethics in accounting education, Use of developed ethics frameworks, and Professional values on the contrary develop anew in the last decade, as a consequence of a growing demand for teaching ethics. Overall, the paper presents the development patterns of ethics education in accounting research and sets up a research agenda that encourages future research.

Following financial scandals at the turn of the century, the audit profession in the European Union, the United States and elsewhere, has undergone profound legislative and regulatory reforms, including the requirement for intense public oversight of the profession. The article provides an overview of the development of external quality assurance systems in the audit profession in the EU and the U.S. with emphasis on the system of public oversight, implemented after the passing of the Sarbanes-Oxley Act of 2002 in the U.S. and the Statutory Audit Directive of 2006 in the EU. The aims of the article are: 1) to explain different backgrounds of external quality assurance systems in the EU and the U.S., 2) to describe implemented practices related to the public oversight system in the two regions and 3) to present the main findings of the existing empirical research focusing on the impact of the newly established systems of public oversight on the quality of audit services. Our literature research reveals that the evidence on the impact of the public oversight on the ultimate audit quality in the EU has not yet been provided because the Member States have only finished the implementation of the Statutory Audit Directive requirements into national legislations by the year 2008. In the U.S., on the other hand, first empirical evidence has been presented, suggesting that the quality of auditing has improved after the passing of the Sarbanes Oxley Act of 2002. So far evidence has been provided to support the proposition that PCAOB opinions are associated with earnings quality of the audit firm's clients, that auditors have become more conservative and that the new inspectors (as opposed to the former system of self-regulation) can hold the auditors to stricter standards by taking concrete actions against felonious auditors and imposing costly penalties.

The paper presents a synthesis of contemporary performance measurement systems (PMS) research in Central and Eastern Europe (CEE). The literature review is organized around four determinants of contemporary PMS: multidimensionality, strategic focus, cascading, and alignment between PMS and compensation. Discussion of findings and future research directions are suggested along these four determinants while taking into account different institutional, legislative, and cultural contexts of the CEE countries. The paper delivers tentative implications for management researchers and management accounting researchers to guide future thinking and research on PMS in CEE countries. Finally, relevance of research findings for managers is discussed. ; In diesem Artikel wird die Synthese von empirischen Forschungen zu modernen Performance-Mess-Systemen (PMS) in Mittel- und Osteuropa dargestellt. Die Literaturanalyse orientiert sich an vier Determinanten von modernen PMS: Multidimensionalität, strategischer Fokus, Cascading (hierarchische Struktur von Performance Indikatoren), und Verbindung zwischen PMS und Strategie. Die Ergebnisse und zukünftigen Forschungsrichtungen werden unter Berücksichtigung von verschiedenen institutionellen, legislativen und kulturellen Kontexten diskutiert. Damit werden Wege für Managementforscher und Management-Accounting-Forscher im Bereich von Performance-Mess-Systemen in Mittel- und Osteuropa aufgezeigt. Nicht zuletzt enthält der Artikel auch relevante Forschungsergebnisse für Manager.

Is there any hope for those who despair at the state of the world and the powerlessness of governments to find a way forward? Global Governance and the Emergence of Global Institutions for the 21st Century provides ambitious but reasonable proposals to give our globalized world the institutions of international governance necessary to address effectively the catastrophic risks facing humanity that are beyond national control. The solution, the authors suggest, is to extend to the international level the same principles of sensible governance that exist in well-governed national systems: rule of law, legislation in the common interest, an executive branch to implement such legislation, and courts to enforce it. The best protection is unified collective action, based on shared values and respect for diversity, to implement widely accepted international principles to advance universal human prosperity and well-being. This title is also available as Open Access.