{"title":"Political scandals, media bias and the moral ambiguity of fraud and corruption","authors":"Annette Quayle, Andrew West","doi":"10.1016/j.cpa.2025.102819","DOIUrl":null,"url":null,"abstract":"<div><div>Although there is wide acknowledgement that the media play a significant role in the construction of scandals involving fraud and corruption, surprisingly little attention has been paid to the issue of morality. As scandals are <em>prima facie</em> dependent upon wrongdoing, an adequate understanding of their construction requires examining whether and how they are framed in moral terms. This paper explores the potential moral framing of wrongdoing in the context of an ongoing political scandal involving two mayors at a local government municipality, through both initial media allegations and subsequent trial proceedings. Drawing on key perspectives from ethics and moral philosophy, we examine how prominent media newspapers frame wrongdoing in terms of adverse outcomes (utilitarian), a violation of duties (deontological), and character (virtue ethics). Our investigation extends the literature by showing how the moral and ethical dimensions of fraud and corruption are either emphasised or silenced due to intentional and unintentional media bias, and highlight the frequent conflation between legal and ethical wrongdoing in media narratives. Our analysis also shows how media often frame fraud and corruption in terms of a breach of legality yet frequently fails to articulate why this behaviour is non-compliant with moral or ethical norms, despite evidence that these moral dimensions are present. Finally, we highlight a difference between ethics and governance, demonstrating how employee behaviour may contravene principles of good governance without necessarily breaching ethical standards or the law.</div></div>","PeriodicalId":48078,"journal":{"name":"Critical Perspectives on Accounting","volume":"102 ","pages":"Article 102819"},"PeriodicalIF":5.7000,"publicationDate":"2025-10-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Critical Perspectives on Accounting","FirstCategoryId":"91","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1045235425000322","RegionNum":2,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
Abstract
Although there is wide acknowledgement that the media play a significant role in the construction of scandals involving fraud and corruption, surprisingly little attention has been paid to the issue of morality. As scandals are prima facie dependent upon wrongdoing, an adequate understanding of their construction requires examining whether and how they are framed in moral terms. This paper explores the potential moral framing of wrongdoing in the context of an ongoing political scandal involving two mayors at a local government municipality, through both initial media allegations and subsequent trial proceedings. Drawing on key perspectives from ethics and moral philosophy, we examine how prominent media newspapers frame wrongdoing in terms of adverse outcomes (utilitarian), a violation of duties (deontological), and character (virtue ethics). Our investigation extends the literature by showing how the moral and ethical dimensions of fraud and corruption are either emphasised or silenced due to intentional and unintentional media bias, and highlight the frequent conflation between legal and ethical wrongdoing in media narratives. Our analysis also shows how media often frame fraud and corruption in terms of a breach of legality yet frequently fails to articulate why this behaviour is non-compliant with moral or ethical norms, despite evidence that these moral dimensions are present. Finally, we highlight a difference between ethics and governance, demonstrating how employee behaviour may contravene principles of good governance without necessarily breaching ethical standards or the law.
期刊介绍:
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations