Project Earnings Manipulation: An Ethics Case Based on Agency Theory
16 Pages Posted: 4 Mar 2008 Last revised: 9 Oct 2009
Abstract
The impact of accounting information on ethical behavior has been extensively documented. Additionally, agency theory is a widely accepted behavioral perspective. Despite this, there is an absence of instructional material in the accounting education literature that ties ethical issues to an agency-theory context. The primary objective of this case is to highlight control system ethical issues using an agency-theory context. Students explore their own reactions to a prohibited but unmonitored cost allocation action. Thus, this case is positioned to fill this void in any accounting course that covers agency theory or management control systems.
JEL Classification: M40, M46
Suggested Citation: Suggested Citation
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