The fight against corruption has become a priority for both international organizations and national governments worldwide. To fight corruption, several strategies have been suggested which enlist accounting because of its natural orientation towards information disclosure, integrity systems, and efficiency. This article presents a comprehensive literature review regarding accounting vis-& agrave;-vis corruption in the public sector. The review combines a bibliometric and a qualitative analysis. The findings reveal a highly fragmented field of research, with no consolidated networks of scholars. The conceptual structure of the field consists of five main themes, corresponding to different strategies through which accounting can contribute towards fighting corruption. Accounting assemblages, however, may not fulfil expectations and were found to play a wide spectrum of roles, ranging from an effective prevention of corruption to active complicity with it. These roles are affected by individual, organizational, and external variables. The article concludes by outlining several avenues for future research.

(2024). What roles does accounting play in the fight against corruption? Insights from a systematic literature review [journal article - articolo]. In ACCOUNTING FORUM. Retrieved from https://hdl.handle.net/10446/274689

What roles does accounting play in the fight against corruption? Insights from a systematic literature review

Sicilia, Mariafrancesca
2024-05-29

Abstract

The fight against corruption has become a priority for both international organizations and national governments worldwide. To fight corruption, several strategies have been suggested which enlist accounting because of its natural orientation towards information disclosure, integrity systems, and efficiency. This article presents a comprehensive literature review regarding accounting vis-& agrave;-vis corruption in the public sector. The review combines a bibliometric and a qualitative analysis. The findings reveal a highly fragmented field of research, with no consolidated networks of scholars. The conceptual structure of the field consists of five main themes, corresponding to different strategies through which accounting can contribute towards fighting corruption. Accounting assemblages, however, may not fulfil expectations and were found to play a wide spectrum of roles, ranging from an effective prevention of corruption to active complicity with it. These roles are affected by individual, organizational, and external variables. The article concludes by outlining several avenues for future research.
articolo
29-mag-2024
Anessi-Pessina, Eugenio; Langella, Cecilia; Sicilia, Mariafrancesca
(2024). What roles does accounting play in the fight against corruption? Insights from a systematic literature review [journal article - articolo]. In ACCOUNTING FORUM. Retrieved from https://hdl.handle.net/10446/274689
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