The Journal of Accounting, Organizations and Society (AOS) is an interdisciplinary journal that examines the relationship between accounting, human behavior, and the organizational and social environments in which businesses operate. Its focus spans all aspects of accounting, including organizational and institutional structures, processes, and the larger socio-political context in which organizations operate. By combining this range of perspectives, AOS provides a rich and engaging learning environment for students at all levels.
This subject examines accounting information from the preparer’s perspective, developing a critical awareness of business issues. Students will learn how to prepare financial and management information in different forms of organisation, using contemporary analytical tools. The course also examines ethical decision-making in the field of accounting, where preparers must balance the economic interests of primary users of accounting information with broader social and legal issues. The course incorporates authentic assessment to evaluate the learning process.
While many people consider accounting to be a purely technical discipline, its social dimension makes it a vital tool for organizing and governing societies. It is not an amoral endeavor, but rather an integral part of human activity. Accounting has many societal implications and shapes human behavior. It also plays a fundamental role in guiding organizational behavior and guiding moral behavior. Ultimately, it helps us understand the role of accounting in society.
The role of accounting in society cannot be overlooked, as it helps businesses to meet the expectations of society. Accounting is an important part of a company’s performance, and the quality of its people and processes will determine the level of success it achieves. The ethics of accounting are the foundation of its practice. Students will practice making ethical decisions using classic case studies. They will learn to apply these ethical standards in their own businesses and help others become better accountants.
A vibrant, well-organized accounting society is one of the most important aspects of Mount’s educational program. Its activities include events and workshops with industry experts, panel discussions with faculty members, and workshops on professional skills, including resume development and interviewing. The society also hosts events geared toward students’ professional development and benefiting the Mount community at large. Accounting Business and Society is an important part of the Mount community and strives to contribute to the academic and social lives of its members.