Work is often viewed as exerting a
key influence on individual’s values and behavior
(Gini, 2000). Authors in domains such as sociology,
organizational analysis and accounting have deplored
researchers’ tendencies to neglect the role of work,
stressing that researchers should take work into account
in a more meaningful way in their intellectual
endeavors (e.g. Abbott, 1988; Barley and Kunda,
2001; Hopwood, 1996). Research on accounting
ethics is no exception.2 In short, work constitutes a
prime feature of contemporary society; its role and
influence should be directly addressed by social
scientists.