12PROMOTING A STRONGER ETHICAL FOCUS IN MANAGEMENT ACCOUNTING RESEARCH AND PRACTICE

Wioleta Olczak and Robin W. Roberts

Introduction and background

A theory is a system of ideas, built from general philosophical principles, created to improve our understanding of the world. Theory does not merely help to explain the world; in the social realm, theories also shape the world. Once a theory is selected, the results of research studies utilizing that theory are predictable. If the theories used to investigate management accounting are too limited in scope, management accounting can be shaped so that in practice it fails to consider ethical issues that are actually very important to individuals and society. A narrow, commonly adopted theoretical ...

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