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Conference Proceedings (2008), Proceedings of the 2008 Critical Perspectives on Accounting Conference, Baruch College, City University of New York

Teaching Management Control Systems: An Ethical Trap?

This communication draws on previous work showing how ethics can be at stake with management systems (Bourguignon, 2007). The analysis of four international management control textbooks evidences that management control teaching adds to the reifying power of management systems, thus turning management control teachers into passive but effective accessories of the possible damaging effects of these systems. The communication also suggests practical ways of getting out of this ethical trap.

ANCELIN-BOURGUIGNON, A. (2008). Teaching Management Control Systems: An Ethical Trap? In: Proceedings of the 2008 Critical Perspectives on Accounting Conference. Baruch College, City University of New York.

Keywords : #Enseignement, #Ethique, #Instrument-de-gestion, #Réification