Chapter 1. Historical Perspectives on Strategy, Ethics and Management Accounting.- Chapter 2. Trust in Management Accounting: From Transparency to Confidence.- Chapter 3. Corporate Social Responsibility and Accounting for Externalities.- Chapter 4. The Ethics of Management Accounting: Innate or Learnt?.- Chapter 5. Ethical and Accountable Management Accounting: Mission Impossible?.
Vassili Joannidès de Lautour is an Associate Professor of Management Control at the Grenoble École de Management, France, and Queensland University of Technology, Australia, where he has been teaching a research-based strategic management accounting and control course to postgraduate students. His research interests and publications are at the intersection of management control, strategy and operations in various settings and control practices. His work has been published in numerous journals including Critical Perspectives on Accounting and Accounting, Auditing & Accountability Journal. Vassili is also an associate editor of the Journal of Accounting & Organizational Change and a board member of numerous other journals. Alongside his academic role, Vassili has had experience as a management consultant. Vassili holds a PhD in accountability and ethnicity in a church setting from Paris Dauphine University, France, and Manchester Business School, UK, as well as three master’s degrees in social sciences, economics and education.
This book responds to key issues in strategic management control by studying the interplay between ethics, social and environmental performance and governance. Grounded in research but written with practitioners and students in mind, it addresses the most up-to-date issues pertaining to ethical insights into management accounting and accountability.