Skip to content

Research at St Andrews

Beyond accountants as technocrats: a common good perspective

Research output: Contribution to journalArticle

Author(s)

Sandrine Frémeaux, Francois-Regis Puyou, Grant Michelson

School/Research organisations

Abstract

In a context characterised by the scientification of accounting practices and standards, an important question to pose is how might accounting professionals be released from an excessive focus on rationality (technical accuracy, technical neutrality and technical abstraction) and reclaim the profession in the public interest? Grounded in a person-oriented approach, we contend the common good principle can help accountants to mitigate the tyranny of economic rationality/homo economicus notably through greater consideration of public interest, thereby enabling them to exercise stronger ethical judgement. First, the common good can serve as a basis for the establishment of an ethical protocol based on the search for embedded community goods, human development and the personal good of each member. Second, the common good provides specific ethical principles including subsidiarity, totality, teleological hierarchy, long-term commitment, reality and unity that can better assist accounting professionals to exercise ethical judgement and therefore contribute to the public interest. In contrast to defending a strict adherence to ethical rules enshrined in professional codes of conduct, this article argues for an open ended protocol inspired by the common good principle. This will, we contend, better promote the re-contextualisation of accounting practices conducted by reflexive, sentient and publically-conscious practitioners.
Close

Details

Original languageEnglish
Number of pages14
JournalCritical Perspectives on Accounting
VolumeIn press
Early online date29 Jul 2018
DOIs
Publication statusE-pub ahead of print - 29 Jul 2018

    Research areas

  • Common good, Catholic social teaching, Public interest, Scientification

Discover related content
Find related publications, people, projects and more using interactive charts.

View graph of relations

Related by author

  1. Account books

    Puyou, F-R. & Quattrone, P., 24 Dec 2019, The Oxford Handbook of Media, Technology, and Organization Studies. Beyes, T., Holt, R. & Pias, C. (eds.). Oxford University Press (OUP), p. 4-14 11 p.

    Research output: Chapter in Book/Report/Conference proceedingChapter (peer-reviewed)

  2. The visual and material dimensions of legitimacy: accounting and the search for socie-ties

    Puyou, F-R. & Quattrone, P., 6 Jun 2018, In : Organization Studies. 39, 5-6, p. 721-746

    Research output: Contribution to journalArticle

  3. How can Venture Capitalists-Owner Managers conflicts be managed? If you want peace, agree to keep the peace

    Champenois, C., Devigne, M. & Puyou, F-R., 27 Oct 2016, In : Journal of Small Business Management. 54, S1, p. 189-215 26 p.

    Research output: Contribution to journalArticle

Related by journal

  1. Fossil fuel reserves and resources reporting and unburnable carbon: investigating conflicting accounts

    Bebbington, J., Schneider, T., Stevenson, L. & Fox, A., Jan 2020, In : Critical Perspectives on Accounting. 66, 22 p., 102083.

    Research output: Contribution to journalArticle

  2. Accounting and sustainable development: reflections and propositions

    Bebbington, J., Russell, S. & Thomson, I., Oct 2017, In : Critical Perspectives on Accounting. 48, p. 21-34

    Research output: Contribution to journalArticle

  3. It's not what you do, it's the way that you do it? Of method and madness

    Gray, R. & Milne, M. J., Nov 2015, In : Critical Perspectives on Accounting. 32, p. 51-66

    Research output: Contribution to journalArticle

  4. Control over accounting standards within the European Union: the political controversy surrounding the adoption of IFRS 8

    Crawford, L., Ferguson, J., Power, D. & Helliar, C., Jul 2014, In : Critical Perspectives on Accounting. 25, 4-5, p. 304–318

    Research output: Contribution to journalArticle

Related by journal

  1. Critical Perspectives on Accounting (Journal)

    Shona Louise Russell (Reviewer)
    2019 → …

    Activity: Publication peer-review and editorial work typesPeer review of manuscripts

  2. Critical Perspectives on Accounting (Journal)

    Shona Louise Russell (Reviewer)
    2017

    Activity: Publication peer-review and editorial work typesPeer review of manuscripts

  3. Critical Perspectives on Accounting (Journal)

    Christopher Carter (Member of editorial board)
    2005 → …

    Activity: Publication peer-review and editorial work typesEditor of research journal

  4. Critical Perspectives on Accounting (Journal)

    Frank Uwe Mueller (Editor)
    20052006

    Activity: Publication peer-review and editorial work typesEditor of research journal

  5. Critical Perspectives on Accounting (Journal)

    Christopher Carter (Member of editorial board)
    2004 → …

    Activity: Publication peer-review and editorial work typesEditor of research journal

ID: 254960359

Top