Strategic Management Accounting, Volume III Aligning Ethics, Social
This 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
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Strategic Management Accounting, Volume III
Vassili Joannidès de Lautour
Strategic Management Accounting, Volume III Aligning Ethics, Social Performance and Governance
Vassili Joannidès de Lautour Grenoble École de Management Grenoble, France School of Accountancy Queensland University of Technology Brisbane, QLD, Australia University of Parma Parma, Italy
ISBN 978-3-030-20156-2 ISBN 978-3-030-20157-9 (eBook) https://doi.org/10.1007/978-3-030-20157-9 © The Editor(s) (if applicable) and The Author(s), under exclusive licence to Springer Nature Switzerland AG 2019 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, express or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover illustration: Monty Rakusen / Alamy Stock Photo This Palgrave Macmillan imprint is published by the registered company Springer Nature Switzerland AG. The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland
Introduction
This volume was added to the Strategic Management Accounting volumes one and two, based upon observations that management accounting scholars address a series of issues, including accountability, but tend to leave ethical questions either aside or very implicit. It is quite unusual to find management accounting research explicitly addressing the ethical dimension or ground of the discipline. Rather than a stream of research per se, this seems to be an initiative from individual researchers (Joannidès & McKernan, 2015; McKernan, 2012; McKernan & Kosmala, 2004, 2007; McKernan & McPhail, 2012; McPhail, 2009; McPhail & Adams, 2016; McPhail & Ferguson, 2016). Even though the paucity of management accounting research on the subject could have been a sufficient reason for developing this third volume, I must confess this was an explicit request from two of my Doctor of Business Administration (DBA) candidates and an indirect inspiration from another two. Everything originated from one
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