Abstract
Through economic units, society seeks to achieve optimal accomplishments that extend beyond the mere provision of goods and services to include the returns generated for all stakeholders, provided this does not occur at the expense of societal values, ethics, and public norms. Consequently, economic units become an arena for conflicting forces—whether individuals, groups, or entities—each possessing distinct ethical values. By virtue of their responsibilities, these parties make decisions and exercise judgments that carry inherent ethical dimensions which must remain integrated with, rather than isolated from, the broader social fabric to serve the collective interest. This dynamic has necessitated addressing such contradictions and collisions at the organizational, professional, and societal levels, leading to various attempts to resolve what are known as ethical dilemmas. Accounting as a profession in general, and management accounting in particular, has faced varying degrees of pressure from diverse stakeholders with direct and indirect interests in the economic unit. This has imposed an additional burden on accountants beyond standard professional duties, requiring a focused examination of the value generated for these different stakeholders within a given economic entity.
DOI
10.33095/jeas.v15i56.1255
Subject Area
Accounting
First Page
250
Last Page
271
Recommended Citation
Al-Bakri, R. H., & Yusuf, E. E. (2009). The Moral Dimension of Generating and Destroying Value Through the Implementation of the Balanced Scorecard. Journal of Economics and Administrative Sciences, 15(56), 250-271. https://doi.org/10.33095/jeas.v15i56.1255
