An auditor’s signature signals to key stakeholders whether a firm’s financial information is to be trusted or not. Their ability to recognize inconsistencies and ethical issues is of paramount importance in this process. But what impacts their ability to identify ethical issues? The study in which we address this question was recently accepted for publication in Managerial Auditing Journal, and below we present our key findings.Continue reading
Which moral choices does an autonomous car face? And what are the strategic implications for companies that offer products relying on artificial intelligence? My colleague Maya Kumar and I recently published a teaching case at IVEY Publishing about the Audi A8: The world’s first level 3 autonomous vehicle, addressing these and other questions. Continue reading
[An edited and shortened version of this article was published in The Guardian.]
Although topics in business education such as accounting and finance may seem merely technical, they often bear major ethical implications. Business education should therefore aim to make students aware of the moral side of business decisions.
Last week, I published a paper in Accounting Education about the presence (and absence) of ethical considerations in management accounting textbooks..
Drawing on the work of Alisdair MacIntyre, I argue that management accounting (MA) instruments such as performance measurement are not morally neutral, but instead bear moral implications. Therefore, I contend that MA students should be trained to take these moral implications into consideration alongside MA’s technical aspects. A content analysis is carried out to examine the integration of ethical considerations in top-ranked MA textbooks.