Titlebook: Strategic Management Accounting, Volume III; Aligning Ethics, Soc Vassili Joannidès de Lautour Book 2019 The Editor(s) (if applicable) and

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Corporate Social Responsibility and Accounting for Externalities,omics into the discussion so as to understand issues raised by the measurement of social and the environmental externalities organisational activity can generate. Building on welfare economics also enables to highlight issues in social and environmental standard-setting.

核心

The Ethics of Management Accounting : Innate or Learnt?,tological construction. Thereby, ethics is immanent and innate but learnt through self-discovery. Ethics becomes transcendental and keeps being learnt through interactions with other selves. Forms of ethics education, even though not compulsory in this construction, can help inform the ethical self on what society values.

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Book 2019vernance. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date issues pertaining to ethical insights into management accounting and accountability.

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in strategic management accountingThis book responds to key issues in strategic management control by studying the interplay between ethics, social and environmental performance and governance. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date

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Historical Perspectives on Strategy, Ethics and Management Accounting,r accounting was a tool associated with military strategy to win a war. But also, management accounting served dark purposes: rationality and efficiency in the service of the Shoah and colonial oppression.

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Trust in Management Accounting: From Transparency to Confidence,er highlights these contradictions that cannot be solved when it comes to trust: the impossibility of knowing ex ante the one to be trusted. Thence, the imperative of transparency generally associated with trust is also called into question through Pascal’s works. This chapter argues that actual tru

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Corporate Social Responsibility and Accounting for Externalities, research on this topic discusses the role of disclosure and relies on legitimacy or stakeholder theory, this chapter endeavours to bring welfare economics into the discussion so as to understand issues raised by the measurement of social and the environmental externalities organisational activity c