The centrality of ethical utterances within professional narratives

نویسندگان

چکیده

This study examines the centrality of ethics within editorials published in Canadian Institute Chartered Accountants’ professional journal, CA Magazine, over 1912 to 2010 period. Starting from twin assumptions that speak about appropriate behavior using a variety words such as ‘ethics,’ ‘conduct,’ and ‘codes,’ is situational, we use topic modeling techniques identify these dimensions ethical discourse. We then social network analysis methods map position across time. The results show enunciations conduct are broader than simply word ‘ethics’. also highlight utterances become more central, not less

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ژورنال

عنوان ژورنال: Accounting History

سال: 2021

ISSN: ['1032-3732', '1749-3374']

DOI: https://doi.org/10.1177/10323732211040272