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Ethics in management accounting


  • Woodrow SEARS

    () (University of Pitesti, Faculty of Economic Sciences)


The evidence is incontrovertible – empowered workers are more productive, reduce costs to lower limits, make more profit for their employers, and are more likely to stay with the company when other offers come. It is also beyond doubt that the empowered workforce cannot develop without the encouragement and active support of management. But management practice in this part of the world is rooted in traditions of authority, of social distance between bosses and workers, and in which workers are not encouraged to make suggestions about improving work practices. Until managers permit and encourage participation thoughtful contributions by workers, economic results will always be marginal and prohibit regional industries from competing effectively in global markets.

Suggested Citation

  • Woodrow SEARS, 2010. "Ethics in management accounting," Scientific Bulletin - Economic Sciences, University of Pitesti, issue 9, pages 5-12.
  • Handle: RePEc:pts:journl:y:2010:i:1:p:5-12

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    manager education; learning; workforce;

    JEL classification:

    • D83 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Search; Learning; Information and Knowledge; Communication; Belief; Unawareness
    • J21 - Labor and Demographic Economics - - Demand and Supply of Labor - - - Labor Force and Employment, Size, and Structure


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