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Cost accounting, ethical accountability, and accounting principles
University of Borås, Borås, Sweden.
University of Borås, Borås, Sweden.
University of Borås, Borås, Sweden.
2014 (English)In: Journal of Modern Accounting and Auditing, ISSN 1548-6583, E-ISSN 1935-9683, Vol. 10, no 1, p. 20-31Article in journal (Refereed) Published
Abstract [en]

This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been eriously undermined.  

Place, publisher, year, edition, pages
David Publishing Company, 2014. Vol. 10, no 1, p. 20-31
Keywords [en]
accountability deficit, principle of invested cost, ethical accountability
National Category
Business Administration
Identifiers
URN: urn:nbn:se:hj:diva-38919DOI: 10.17265/1548-6583/2014.01.002OAI: oai:DiVA.org:hj-38919DiVA, id: diva2:1186007
Available from: 2018-02-27 Created: 2018-02-27 Last updated: 2018-02-27Bibliographically approved

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Citation style
  • apa
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  • de-DE
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  • nn-NB
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  • Other locale
More languages
Output format
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