Can accounting be a force for good? This research delves into the potential of accounting education to foster a more equitable society. Focusing on mainstream management accounting textbooks, the study reveals how these educational tools can inadvertently discourage students from critically examining the social and organizational consequences of accounting practices. Through a detailed analysis of a leading textbook, the author exposes subtle yet pervasive ways in which these texts can instill norms that hinder accounting's potential for social responsibility. The study critically assesses the described purpose of management accounting, underlying assumptions about human behavior, the representation of class structures and interests, and the significance of cultural specificity. By presenting counter-examples, it explores ways for accounting educators to encourage students to consider accounting's enabling possibilities, promoting awareness and critical thinking. The paper concludes by suggesting areas for further research and action, emphasizing the need to cultivate an accounting profession that actively contributes to a fairer and more just world. This forward-thinking perspective encourages a re-evaluation of traditional accounting education and its role in shaping future practitioners.
Published in the Accounting, Auditing & Accountability Journal, this paper aligns with the journal's focus on critical perspectives within accounting and its impact on society. It contributes to the discourse on ethical and social responsibility in finance, furthering the journal's exploration of accountability in organizational practices. This piece directly addresses the journal's interest in how accounting can be a tool for social change.
| Category | Category Repetition |
|---|---|
| Social Sciences: Finance | 14 |
| Social Sciences: Commerce: Business | 5 |
| Social Sciences: Economic theory. Demography: Economics as a science | 5 |