<![CDATA[This study aims to systematically examine the application of the Theory of Reasoned Action (TRA) in the context of accounting and ethical business behavior between 2020 and 2025. The TRA explains that individual behavior is driven by intentions formed from attitudes and subjective norms. In accounting, this theory is relevant for understanding professional ethical behavior, corporate social responsibility, and sustainability reporting. This study systematically reviews, collects, analyzes, and synthesizes research that employs the Theory of Reasoned Action (TRA) in the context of accounting and ethical business behavior. The review uses both automatic and manual search methods to gather relevant studies published between 2020 and 2025. After applying inclusion and exclusion criteria, 31 key relevant studies were identified. The results show that the TRA consistently explains the relationship between attitudes, subjective norms, and ethical behavioral intentions across various contexts — from green consumption, social ethics, and tourist behavior to retail management. In the accounting context, these findings can be applied to explain the ethical decisions of auditors, accountants, and financial managers when facing moral dilemmas. The study also finds that the influence of social norms and moral beliefs has become stronger in digital and post-pandemic environments. Keywords: Theory Of Reasoned Action, Accounting, Ethical Behavior, Behavioral Intention, Business Ethics.]]>
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