Accounting and the second enclosure movement: a question of justice, equality of opportunities and freedom

Nihel Chabrak (), Christine Cooper and Lesley Catchpowle
Additional contact information
Nihel Chabrak: IMT-BS - DEFI - Département Droit, Économie et Finances - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris] - IMT-BS - Institut Mines-Télécom Business School - IMT - Institut Mines-Télécom [Paris], CEMANTIC - Centre d'Études et de recherches en Management et TIC - TEM - Télécom Ecole de Management - IMT - Institut Mines-Télécom [Paris]
Christine Cooper: University of Strathclyde [Glasgow]
Lesley Catchpowle: WERU - Work and Employment Research Unit (University of Greenwich)

Post-Print from HAL

Abstract: Ethics in accounting and business education must be considered in the contemporary context of neoliberal economic globalisation. Official responses to corporate scandals have included new laws and regulations, and some have argued that these scandals illustrate the need for change at an individual level, but this paper argues that the problem is manifested at a system level and that greater attention must be paid to the wider economic and social system within which individuals operate. Contemporary accounting education tends to treat ethics as an add-on component that itself may be justified in instrumental ways, such as a claim that it may enhance corporate profitability. In accounting and business education programs, case study scenarios utilising codes of ethics and ethical decision-making models are typically prominent in ethics components of accounting courses. This model of teaching is critiqued in this paper, and it is agued that it is necessary to transcend the individualised conception of ethics implicit in such approaches. Accounting and business educators have a special responsibility to examine ethics in the broader context of globalisation because it is at this level that many relevant ethical concerns arise. These concerns are directly connected to accounting education and practice. University academics (as intellectuals) should balance the humanistic/formative and vocational aspects of education. In relation both to developments in globalisation and the systemic crises of which accounting is a part, accounting educators should actively consider their positions in relation to the global hegemonic balance. As mediators in the intellectual realm, accounting educators can do more to make accounting education relevant to the lived experience of students, to the multifaceted global(ising) context in which we live, and to the capacities of graduates to act meaningfully in and on the world, individually and collectively.

Keywords: Enclosure; IASB; Public domain; Public knowledge (search for similar items in EconPapers)
Date: 2008-04-24
Note: View the original document on HAL open archive server: https://hal.science/hal-02509875v1
References: Add references at CitEc
Citations:

Published in CPA 2008 : Critical Perspectives on Accounting Conference, Apr 2008, New-York, United States

Downloads: (external link)
https://hal.science/hal-02509875v1/document (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-02509875

Access Statistics for this paper

More papers in Post-Print from HAL
Bibliographic data for series maintained by CCSD ().