A key argument of this article is that the erosion of ethical commitment among accountants can be explained by profound changes in the context of accounting work. 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.