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Beyond accountants as technocrats : a common good perspective

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Fremeaux_CPA_common_good_AM.pdf (219.9Kb)
Date
25/03/2020
Author
Frémeaux, Sandrine
Puyou, Francois-Regis
Michelson, Grant
Keywords
Common good
Catholic social teaching
Public interest
Scientification
HF5601 Accounting
T-NDAS
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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.
Citation
Frémeaux , S , Puyou , F-R & Michelson , G 2020 , ' Beyond accountants as technocrats : a common good perspective ' , Critical Perspectives on Accounting , vol. 67-68 , 102054 . https://doi.org/10.1016/j.cpa.2018.07.003
Publication
Critical Perspectives on Accounting
Status
Peer reviewed
DOI
https://doi.org/10.1016/j.cpa.2018.07.003
ISSN
1045-2354
Type
Journal article
Rights
Copyright © 2018, Elsevier Ltd. This work is made available online in accordance with the publisher’s policies. This is the author created, accepted version manuscript following peer review and may differ slightly from the final published version. The final published version of this work is available at https://doi.org/10.1016/j.cpa.2018.07.003
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  • University of St Andrews Research
URI
http://hdl.handle.net/10023/19371

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