Recognizing and Combatting the Ideological Apparatus Implicit in Cost and Management Accounting Pedagogy

Abstract

This paper looks at the problematic nature of intertwined boundaries as they have evolved over time. Traditional accounting literature takes firm boundaries as self-evident, essentially affirming current institutional structures. An overview of the management contributions of Robert Owen and Henry Ford demonstrates the overlap between private and public interests in industrial and consumer societies. This sets the stage for a discussion of problematic boundaries in a digital surveillance culture where management not only strives to control worker and consumer behaviors, but is also subject to reverse surveillance. The paper concludes that if the accounting profession does not pay more attention to the overlapping nature of boundaries, it risks having its voice become more and more irrelevant to conversations about significant ethical problems inherent in a digital society.

‘Money does not stink’ – Accounting and slavery

“…For example, managerial accounting texts typically describe the purpose of managerial accounting as helping management perform such functions as controlling costs, planning future activities, and comparing actual to planned results. The interests of workers are not considered (Moore, 2020). (Their pay is a cost to be controlled.)…”

Analysis of value chains and added value for the production and marketing of the tomato crop in Salah al-Din Governorate for the year 2021 (Al-Ishaqi - a model)

“…The added value is the amount of wealth that a company can generate from its property, with the help of the efforts of its employees during a period, and the added value is generated at different stages by various actors in the value chain [5], one researcher defined it as an indicator that expresses the value achieved for the company during a year, as measured by the difference between inputs and outputs and expressed in monetary units [2], where one researcher believes [1] that the value expresses the principles that guide the company to achieve its goals, so each company must decide and determine the appropriate values a special production process, or a certain chain, for the growth of the economy While another study [6] confirmed that the added value of shareholders indicates the increase in the value of the project during a certain period. One of the researchers added that now senior management has a much greater awareness that real competitiveness stems from productivity measured by value added.…”