In April 2019, the Journal of Business Ethics (JBE) held a conference devoted to the “The Impact of Technology on Ethics, Professionalism and Judgement in Accounting”. This follows the summer 2017 Journal of Information Systems (JIS) themed issue on “Accounting Information Systems and Ethics” I treat this conference and the themed issue as two natural experiments into the evolution of the research literature on Accounting Information Systems (AIS) and ethics. I label this literature as “AIS-ethics”, which I describe as the intersection of the fields of accounting, ethics and information systems. The choice of papers for these two initiatives is amongst the best available metrics of both the latest research on AIS-ethics, and of the kind of research considered desirable by editors/gatekeepers. In particular, I analyze whether these editors/gatekeepers desire papers that fit unambiguously into AIS-ethics, or whether they are willing to accept papers with a more tenuous connection in order to encourage broader participation by researchers. I find that of nine papers selected for special issues or conferences in AIS-ethics over the last three years, only three clearly fall into this domain, suggesting that achieving a critical mass of papers is prioritized over specialization at this stage in the development of a research literature into AIS and ethics.

2019年4月，《商业道德杂志》（JBE）举行了一次会议，专门讨论“技术对会计道德，专业精神和判断的影响”。这是继2017年夏季刊《信息系统杂志》之后（JIS）关于“会计信息系统和伦理学”的主题我将这次会议和该主题问题视为对会计信息系统（AIS）和伦理学研究文献的演变的两个自然实验。我将此文献标记为“ AIS伦理”，我将其描述为会计，伦理和信息系统领域的交集。这两项计划的论文选择既是最新的AIS伦理学研究成果，又是编辑/看门人认为理想的研究成果之一。特别是，我分析了这些编辑/管理员是否希望论文明确地符合AIS道德规范，或者他们是否愿意接受具有更弱联系的论文以鼓励研究人员更广泛地参与。