Drawing upon the theories of transaction cost and agency theories, this study aims to understand how ethics construct is conceptualized in accounting research. To reveal the conceptualizations of the research community on ethics and morality in accounting research, articles with keywords "ethics" and "accounting" in their titles and/or abstract sections published in journals indexed in the Web of Science (WoS) were searched. A total of 858 articles were analyzed. Study results revealed that researchers mainly emphasize theme categories that concentrate on securing ethical behavior which are standards, organizational processes, ethical enforcement mechanisms, and ethics education. In addition, researchers mention the determinants of ethical/unethical behavior that are initiators of unethical behavior, contextual factors, and religiosity along with the theme categories that emphasize the positive and negative outputs of ethical/unethical behavior. Although organizations and regulatory institutions are also derived as themes under the 'actor' theme category, most of the researchers highlight that individuals as actors are more influential in encouraging and securing ethical behavior. This result also reveals the importance of shaping individual values and perceptions through accounting ethics education, especially in institutions that train accounting professionals. For this reason, it is far from surprising that researchers working on accounting ethics often emphasize ethics education. The substantial number of studies on accounting ethics education and the existence of academic journals specific to this subject indicate that 'accounting ethics education' has been institutionalized as a specific research area.