Moral accounting is an aspirational goal: to hold people accountable for their moral performance, and to do so in a moral way. I have drafted a conceptual framework and set of principles in The MAP: Moral Accountability Principles for Moral Accounting Engagements. That paper also constitutes a first draft of a monograph I hope to publish as part of the American Accounting Associations Studies in Accounting Research series.
To foster this work, and teach it more effectively to my EMBA students, I have created this website.
Click here to read my blog posts.
Stay tuned for updates!