The Role of Professional Ethics in Maintaining Accounting Information Integrity

Abstract

This research presents a novel, cross-disciplinary investigation into the intersection
of professional ethics, information systems, and accounting integrity through the development of an Ethical Integrity Quantification Framework (EIQF). Moving beyond
traditional qualitative assessments of ethical behavior, we propose a computational
methodology that quantifies the impact of ethical decision-making on accounting information quality. Our approach integrates principles from behavioral economics,
information theory, and moral psychology to create a multi-dimensional model that
measures how ethical adherence influences data accuracy, transparency, and reliability in accounting systems. We introduce the concept of ’ethical entropy’ as a metric
for measuring information degradation resulting from unethical practices, and develop
algorithms that simulate how ethical lapses propagate through accounting information networks. The methodology employs agent-based modeling to represent diverse
ethical decision-making scenarios within accounting environments, with parameters
derived from empirical studies of professional conduct. Our results demonstrate a nonlinear relationship between ethical adherence levels and information integrity, revealing
threshold effects where minor ethical compromises can lead to disproportionate information degradation. We identify specific ethical dimensions—particularly transparency
commitment and conflict-of-interest management—that have the strongest protective
effect on accounting information quality. The findings challenge conventional binary
approaches to ethics compliance, suggesting instead a continuum of ethical practice
with measurable impacts on information systems. This research contributes original
insights to both accounting ethics and information science by providing a quantifiable,
systems-based understanding of how professional ethics functions as a critical control
mechanism in maintaining accounting information integrity, with implications for audit
practices, regulatory frameworks, and organizational governance structures