In this course, we examine some of the ethical challenges presented by business and describe a particular form of business practice, central to our thinking about ethics and business, one that we can generally identify as accounting. In doing so, we will first look at several theorists concerned to describe the structure of business, including the relations between labor and capital. What relations do we have to capital? What relations do we have to each other through exchange? Why do these relations call for accounting? Next, we will turn our attention to a number of texts from the history of ethics in order to trace different ways of thinking about relations of the self to self and others. In addition, we will examine the ways in which these ethical views differ as ways of accounting for one’s self and one’s productive activities. Finally, we will turn to a number of case studies from the history of business in order to explore the importance of various forms of accounting. Why are such accountings necessary? To whom are we accountable and why?
- Teacher: Daniel Wack