New publication in Accounting Education

accomplishment-celebrate-ceremony-267885.jpg

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.

Continue reading