Research Trends on Professional Ethics in Accounting, Ethical Infrastructure, Autonomy and Ethical Judgments in Work Environments

Abstract

Professional ethics in accounting has gained increasing relevance in academic research, driven by corporate scandals, technological transformations, and societal demands for greater transparency. This bibliometric study analyzes 123 publications indexed in Scopus between 2014 and 2025, using Biblioshiny in RStudio, to identify trends, key authors, sources of greatest impact, and emerging topics around accounting ethics, ethical infrastructure, professional autonomy, and ethical judgments. The results reveal an upward trend in scientific production, with notable leadership from countries such as the United States, Australia, and the United Kingdom. Peru is also among the emerging countries in this thematic area. Journals such as the Journal of Business Ethics and Accounting Education accounts for the largest number of publications and citations. Regarding topics, keywords such as “decision” stand out. making”, “job satisfaction”, “professional ethics” and “work  environment,” which reflect a growing concern for human and organizational factors in ethical behavior. Thematic analysis identifies established areas such as workplace engagement, alongside emerging themes such as ethics training and knowledge management. A review of authors such as Seifert, Thomas, Zhang, and Dunn highlight the role of professional autonomy and ethical infrastructure in the quality of accounting judgments. Finally, methodological challenges are evident, such as the lack of uniformity in organizational ethical practices and the objective measurement of moral judgment. These findings provide guidance for future research and institutional policies to strengthen the ethical practice of accounting.