Bringing the ethics of things to accounting: the case of financial planning's ethical freedom and practice

Darlene Himick

Chapter 4 in Research Handbook on Accounting and Ethics, 2023, pp 50-63 from Edward Elgar Publishing

Abstract: This chapter draws upon Foucauldian ethics, as adopted in recent work on the ethics of technology, to elaborate on a select form of ‘equipping’ individuals to practice financial planning. It examines the ubiquitous retirement calculator, a tool so widely available and used as to seem banal, but one which is infused with ethics. Like so many other tools offered to people to ‘know themselves’, it consists of both technical and pedagogical elements, but also instructional scripts which guide users on an ethical journey where they are confronted with their very future self. Bringing an ethics of things perspective to otherwise banal technology helps us unravel how tools and equipment mediate our existence, and how we can learn to be attentive to the quality of that mediation.

Keywords: Business and Management; Economics and Finance (search for similar items in EconPapers)
Date: 2023
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