Teaching Management Control Systems: An Ethical Trap?
This communication addresses the question of the possible contribution of management control (MC) teachers to the reification process realised by MC systems. Drawing on a sample of four international MC textbooks, it suggests that teaching does not analyse and deconstruct reification (which could mitigate its damaging effects) but adds to reification. It also suggests alternative teaching paths and reflects on the difficulties encountered to implement these suggestions.
BOURGUIGNON, A. (2009). Teaching Management Control Systems: An Ethical Trap? In: Proceedings of the 32nd Annual Congress of the European Accounting Association (EAA) (Site internet). European Accounting Association (EAA).
Keywords : #Contrôle-de-gestion, #Education, #Enseignement, #Ethique, #Réification