The Social Conscience

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More About This Title The Social Conscience


Building on the premise called the sociology of accounting, this book explores the sociology in the relationship between the market (global) economy and the concept of a caring (or collectivist) society. The author places the ‘idea of accounting’ as central to the social conscience in a functioning sense, and revisits topics like globalization, the impact on society of rapid scientific and technological changes, shifting moral and family values, and the role of education. Ending with a message of hope, solutions are developed that involve recognizing the authority of social conscience and giving education the key role in the proposed transformative social action.


Michel Glautier has authored and coauthored numerous books in general accounting, cost accounting, international taxation, and accounting history including Accounting Theory and Practice, and Cost Accounting. He has published over twenty articles in periodicals like the Journal of Business Finance, Management Accounting, The Accountants Magazine, The International Accountant, and the London Graduate School of Business magazine. His teaching background includes professorships at INSEAD, Ohio University, ESSEC, University of Denver, San Diego State University, and the University of Texas, Austin. He is a former consultant at the International Trade Centre in Geneva and a former or current member of numerous business organizations including an appointment to the national jury of the Diplôme d'Expertise Comptable (Diploma of Accountancy) in France.


"There will be much of interest here, especially to academics, on a wide range of topics."  —Working for a Sane Alternative

As governments become instruments to foster ever greater economic purposes, social programs are forced to take a back seat."  —Common Ground

"Recent and continuing changes to the configuration of the market economy are putting the achievement of a caring society beyond reach."  —The Guardian online