scholarly journals LITERARY REVIEW ON THE ANTECEDENT OF ETHICAL DILEMMA IN MANAGEMENT ACCOUNTING PROFESSION

2021 ◽  
Vol 6 (1) ◽  
Author(s):  
Ferdianto Dwiputra ◽  
Elia Mustikasari
Keyword(s):  
Ethical Dilemma ◽  
Management Accounting ◽  
Study Data ◽  
Research Management ◽  
Accounting Profession ◽  
Ethical Decisions ◽  
Analysis Process ◽  
Management Accountants ◽  
The Many ◽  
Interest In Research

This study aims to: 1) Describe a model expounding the inception of ethical dilemma management accountants are exposed to, delving to its antecedents; and 2) Formulate a strategy to combat ethical dilemma experienced by management accountants. The data is collected through literary study. Data analysis process is descriptive-andqualitative in nature, consisting of data explication, data reduction, and concluding inference. The result showed that ethical dilemma of management accountants was rooted by two antecedent factors: internal and external. One of the many strategies to combat it and to produce ethical decisions was to orient one’s intention to ethical deeds. The intent was affected by three elements, which were attitude towards behaviour, subjective norms, and perceived behavorial control. This study is expected to be a source of inspiration and strategy for management accountants in dealing with ethical dilemmas in decision making related to their profession. Its academic implications, hence, hopefully will be of an enriching and useful reference for accounting profession ethics study, as well as inspiring a deeper interest in research management accounting ethics.

scholarly journals Ethics in the profession of management accountants in literature and education in Poland

2016 ◽  
Vol 2016 (87(143)) ◽  
pp. 143-152
Author(s):  
Irena Sobańska ◽  
Ewelina Zarzycka
Keyword(s):  
Scientific Community ◽  
Management Accounting ◽  
Educational Programs ◽  
International Standards ◽  
Academic Education ◽  
Accounting Profession ◽  
Management Accountants ◽  
Community Supports

The purpose of this article is to verify how the scientific community supports the management account-ants in emphasizing high ethical requirements expected of the profession. The article presents issues relating to ethics in the profession of management accountants in the light of research and international standards as well as the results of and conclusions from the study of Polish academic textbooks and educational programs. The study allowed for positive verification of the hypothesis stating that ethicalaspects of the management accounting profession are only scantily covered in academic education in Poland. In addition, the results provide guidance to improve educational programs in Polish universities.

The “Green Revolution”, Ethics and Engineering in the USA

1992 ◽  
Vol 25 (9) ◽  
pp. 235-243 ◽  
Author(s):  
W. F. Garber ◽  
D. R. Anderson
Keyword(s):  
Green Revolution ◽  
Final Analysis ◽  
Clean Water ◽  
Ethical Decisions ◽  
Societal Needs ◽  
Economic Methods ◽  
The Usa ◽  
Scientific Technical ◽  
The Many ◽  
Technical Organizations

Ethical behavior applied to any activity within our society is, in the final analysis, the responsibility of each of the individuals involved in that activity. The “Green Revolution”, which erupted in the U.S.A. resulted in conditions which presented difficult ethical decisions to individuals and organizations working on ecological/environmental questions. The problems posed are best observed in an examination of the enforcement of the U.S.A. Clean Water Act where construction workers, the media, regulators, lawyers, politicians, environmentalists, treatment facility operators, scientists, engineers, academics and scientific/technical organizations all substantially benefited. Unfortunately this legislation does not require ecological or net environmental improvement. It requires equitable distribution of the costs of compliance throughout the nation. This has encouraged nonscientific standards and criteria, and a narrow focus, which have in turn resulted in both nonresponsible environmental results, and costs such that other important ecological/societal needs cannot be funded. All societies, whether developing or industrialized, must conserve their resources by utilizing scientific/economic methods to attack clean water and similar problems if they are to really improve their ecology/environment. Since this procedure is minimally used in the U.S.A., what should or can be the ethical positions of the many individuals and groups now benefiting by the present flawed system?

PROFESSIONAL DOMINANCE: THE RELATIONSHIP BETWEEN FINANCIAL ACCOUNTING AND MANAGERIAL ACCOUNTING, 1926–1986

2002 ◽  
Vol 29 (2) ◽  
pp. 91-121 ◽  
Author(s):  
Alan J. Richardson
Keyword(s):  
Management Accounting ◽  
Financial Accounting ◽  
Managerial Accounting ◽  
Letters To The Editor ◽  
Management Accountants ◽  
Professional Dominance ◽  
The Relationship

This paper examines the relationship between financial and managerial accounting as reflected in articles, editorials and letters to the editor published in Cost and Management, the Canadian trade magazine for management accountants, between 1926 and 1986. It has been claimed that during this period management accounting techniques lost their relevance to manufacturers, in part, due to the dominance of financial accounting over managerial accounting. This is also the period in which management accounting struggled to become recognized as a profession distinct from financial accounting. The analysis thus focuses on the jurisdictional dispute between financial and managerial accounting and the mechanisms by which managerial accounting was subordinated to financial accounting. The paper identifies the technical, organizational and professional mechanisms used to subordinate managerial accounting. The paper also demonstrates that management accountants were aware of the consequences of their relationship to financial accounting for the relevance of their techniques. Contemporary events suggest that the intersection of financial and managerial accounting remains disputed territory.

scholarly journals Management Accounting Information in Vietnamese Small and Medium Sized Enterprises

2017 ◽  
Vol 7 (1) ◽  
pp. 130
Author(s):  
Thi Tu Oanh Le ◽  
Thi Ngoc Bui ◽  
Manh Dung Tran
Keyword(s):  
Decision Making ◽  
Human Resources ◽  
Management Accounting ◽  
Accounting Information ◽  
Free Trade Agreements ◽  
Trade Agreements ◽  
Employment Opportunities ◽  
Management Accountants ◽  
Personal Experiences ◽  
Planning Decision

The small and medium-sized enterprises (SMEs) in Vietnam play an increasingly important role in the economy by the amount (representing 97.7% of Vietnam firms), contribute economic development and create more employment opportunities. However, because of economic crisis, financial downturn, unhealthy competitions, free trade agreements and others, the number of SMEs recently is downsizing in firm size, human resources and more and more SMEs go bankruptcy in the context of Vietnam. This situation may be due to the enterprise use ineffective management accounting tools.This article reviews and assesses the creation and use of management accounting information which has an important part to play with respect to planning, decision-making, monitoring and controlling of the activities of SMEs in Vietnam. Data collected from a posted survey of five enterprises with twenty two interviews of directors, chief accountants and management accountants. The results show that management accounting information has not really been interested from managers and accountants. Management accounting information is weak in quantity and poor in quality; administrators are operating firms primarily based on personal experiences. Therefore, management accounting information has not been promoted in the management, monitoring and decision making of SMEs in Vietnam. The addition of management accounting knowledge for managers and accountants is necessary for development of SMEs.

Private tutoring in Bangladesh: evolution, expansion, and policy responses

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Md. Bayezid Alam ◽  
Zhiyong Zhu
Keyword(s):  
Education System ◽  
Private Tutoring ◽  
Study Data ◽  
Major Type ◽  
Case Study Methodology ◽  
Content Type ◽  
Secondary Sources ◽  
Analysis Process ◽  
Development Trajectory ◽  
The Government

PurposeThis study explores the development trajectory of private tutoring in Bangladesh. Specifically, it illustrates how private tutoring has emerged and expanded in the country's education system and examines how governments have responded on this issue.Design/methodology/approachThe authors adopted a case study methodology for this study. Data were gathered from different secondary sources such as books, official documents, scholarly articles, and newspaper reports. The data analysis process consists of three-phases of activities: data reduction, data display, and conclusion drawing/verification.FindingsPrivate tutoring historically existed in Bangladesh. It is rapidly expanded in the country's education system – from primary to higher secondary level. Currently, it has reached an industrialization stage, where commercial coaching has become a major type of tutoring. The expansion of private tutoring is the inevitable result of the continued privatization and marketization of education. To bring the private tutoring under a framework, the government has taken some regulatory measures that can be characterized as “laissez-faire.” The existing measures are largely ineffective, as the policy makers followed an “top-down” approach when framing the policies.Originality/valueThis study, to the best of the authors' knowledge, is the first to target the historical aspects of private tutoring in Bangladesh. It has potential to fill out the literature gap on private tutoring by analyzing its policy aspect.

Digital Ethics as Translational Ethics

2022 ◽  
pp. 1-15
Author(s):  
David Danks
Keyword(s):  
Digital Technology ◽  
Digital Technologies ◽  
Ethical Research ◽  
Digital Ethics ◽  
Ethical Decisions ◽  
Different Types ◽  
Practical Guidance ◽  
The Creation ◽  
The Many

There are growing calls for more digital ethics, largely in response to the many problems that have occurred with digital technologies. However, there has been less clarity about exactly what this might mean. This chapter argues first that ethical decisions and considerations are ubiquitous within the creation of digital technology. Ethical analyses cannot be treated as a secondary or optional aspect of technology creation. This argument does not specify the content of digital ethics, though, and so further research is needed. This chapter then argues that this research must take the form of translational ethics: a robust, multi-disciplinary effort to translate the abstract results of ethical research into practical guidance for technology creators. Examples are provided of this kind of translation from principles to different types of practices.

Educating management accountants as business partners

2019 ◽  
Vol 16 (4) ◽  
pp. 517-541
Author(s):  
Morten Jakobsen ◽  
Falconer Mitchell ◽  
Hanne Nørreklit ◽  
Mihaela Trenca
Keyword(s):  
Teaching Practice ◽  
Management Accounting ◽  
Accounting Education ◽  
Business Practices ◽  
Business Partner ◽  
Content Type ◽  
Business Partners ◽  
Pragmatic Constructivism ◽  
Ability To Act ◽  
Management Accountants

Purpose The purpose of this paper is to demonstrate a paradigmatic foundation for educators to prepare students of management accounting for the new demands of the role of trusted business partner in practice. Design/methodology/approach The paper argues for the use of pragmatic constructivism as a basis for development of a paradigmatic foundation for educating advanced students of management accounting. Furthermore, it contains an empirical insight through a case example of how pragmatic constructivism can be used as a pedagogical tool in different management accounting educational situations. Findings The analysis shows how pragmatic constructivism can be used as a less reductionist paradigm than realism to tackle the research-teaching-practice deficiencies found in conventional thinking on accounting education. Pragmatic constructivism is shown to provide important methodological and conceptual elements in developing, understanding and guiding the application of management accounting techniques in dynamic business practices. Placing an emphasis on teaching methodological skills relevant for management accountants is shown to have an important impact on students and their ability to act as business partners. Research limitations/implications The analysis is exploratory in the sense that a new paradigmatic framework for educating students of management accounting to be business partners is outlined and illustrated through its implementation in a specific master’s degree programme. However, this analysis should be viewed as only a first step towards developing pragmatic constructivism as a paradigmatic foundation for teaching management accounting as a basis for a business partner role. Originality/value The proposed use of research on pragmatic constructivism as a basis for management accounting education to support a future business partner role is novel in the literature on management accounting. The value of its application lies in its potential to create successful utilisation of the practices of management accounting.

Data analytics by management accountants

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Gary Spraakman ◽  
Cristobal Sanchez-Rodriguez ◽  
Carol Anne Tuck-Riggs
Keyword(s):  
Data Analytics ◽  
Qualitative Methodology ◽  
Management Accounting ◽  
Content Type ◽  
External Data ◽  
South Central ◽  
Management Accountants ◽  
Central Canada ◽  
Financial Data Analysis ◽  
Rich Data

Purpose This paper aims to understand how the tasks of management accountants (MA) are affected by data analytics (DA). Design/methodology/approach A qualitative methodology was deemed most appropriate given the exploratory nature of the research questions (RQ). In total, 10 open-ended interview questions were used to gather the evidence. The case study design was inductive, yielding rich data from 29 respondents representing 20 different organizations. Findings Answers were provided to three interrelated RQs about the use of DA by MA, namely, what are their responsibilities? How does this work support inference, prediction and assurance? And how can they ensure insights from DA can be turned into decisions that add value? The findings also indicate that MA have not taken charge of the data analytic opportunities and at present, their activities remain largely focused on descriptive and financial data analysis rather than more complex activities using external data, operational data and modeling. Research limitations/implications The limitation of this research is that it is based on a relatively small, geographically restricted sample (20 organizations in south-central Canada) as well by interviews that were only 60 min in duration. Practical implications Provides a base for the existing practice of management accounting with DA. Social implications Explains the social relationship between DA and management accounting. Originality/value Documented and explained the extent of actual DA use by MA.

Sign in / Sign up

Export Citation Format

Share Document