Strategic Perspectives in Management Accounting Essay

Pages: 8 (2965 words)  ·  Bibliography Sources: 12  ·  File: .docx  ·  Level: College Senior  ·  Topic: Business - Ethics


The profession of accounting is however portrayed as a logical and rational way and this is not very rare as people consider it to be a complication. Accounting also discovers new and different mediums. Thus, it is considered to be an interesting and developing part of the modern professional domains. The discussion by Macintosh (1995) comes up with various perspectives of the ethical values and norms, structuration theory and profit manipulation in the field of accounting. Once the proper understanding is built it consequences in the asymmetries of the basic know how. The accounting ethics know-how is basically the opportunity for different groups to identify the ethical standards in the domain, but Macintosh (1995) states that this would not lead to any lawful and justifiable warrants but merely a reflection of what is ethically lawful or justifiable (Dillard and Roslender, 2011).

The traditional analysis of Macintosh's work and thinking leads to linguistic turn. It is also characterized by the Macintosh (1995) that accounting is a modern tool but it is also taken into account that the implementation of ethics in quasi-relativistic terms signifies a tendency towards post structural proclivities. Moreover, it is believed that the theories used have helped the question of ethics in accounting as well as finance and has also assisted in developing understanding of the two topics. This has eventually helped large organizations to work collectively with variations in the decision making power among people or higher administrative blocks (Dillard and Roslender, 2011; Brown, 2009).

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Ethics and the accounting codes

Extant Macs give a broader view of the Macintosh perspective with a fixed and well rooted focus on the aspect of morality. Macintosh (1995) gave a comprehensive detail of the ethics presented Macs in MNCs and also criticized the traditional ethics and gave a theory which covered the study of relationships between power, representation, norms and values (Macintosh et al., 2009).

The conventional ethics perspective

TOPIC: Essay on Strategic Perspectives in Management Accounting Assignment

The moral values and ethics were of concern and the social software of Macs within MNCs served as a tool to assess the morality as represented by Macintosh (1995). The management systems can use profit manipulations to keep in notice the ethics in accounting organizations and this mainly needs to be considered by the managers. As behavior among people is different from one another, the ethics also vary and in the start the socially acceptable behavior needs to be distinguished. The concept of "socially acceptable behavior" is mostly used by the extant accounting research and addresses the ethics related to the management and handling of profit (Dillard and Roslender, 2011).

The ambiguities in the contexts of accounting and finance are focused in the typical ethical reasoning and Macintosh figures out these insufficiencies. The reason of the inadequacy occurring is due to the atomistic assumptions which sees the relation of an individual body with the whole society. However, emotivism is also a factor here by the standards set by the traditional ethical analysis and there is no balanced way to decide the ethical criteria of survival, justice or liberty in accounting (Macintosh et al., 2009). Researchers support this and assert that the values and behaviors of the people in large organizations can be analyzed by the structuration theory (Dillard and Roslender, 2011).


Subsidiary profits by corporate headquarters are in consideration with reports generated internally. The profit operations are mainly done by the managers as they regard them as demonstration of the resistance related to capitalism as the production becomes socialized and there has been a boom in privatization and products are getting privatized. The resources are being controlled and the managers are striving to get maximum profits i.e. higher than their projected earnings. Thus, the advantages driven from this are then calculated for each group by the management of accounting and the control systems. However, the disputes are permeated by the political powers. The ethical and moral choices are then held by the business executives and they need support as they alone cannot come up with the desired results (Macintosh 1995: 291).

Moreover, the social and political essentials make an effort for the upheaval of the behaviors and this adds further value to the life of the managers. This is again done by the use of structuration theory. Moreover, a thorough communication leads to a better foundation for norms and ethics implemented in accounting. The accounting morality is also raised for profit manipulation as transmitted by Macs. The local managers get a better understanding of profit manipulation by studying every dimension like norms, values, representation and power and the relationships among them. The complex social structures like MNC cannot be separated and worked individually and hence need support for the ethics of behavior in accounting departments (Dillard and Roslender, 2011; Macintosh, 1995).


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