Project Earnings Manipulation: An Ethics Case Based on Agency Theory

16 Pages Posted: 4 Mar 2008 Last revised: 9 Oct 2009

See all articles by Jeffrey R. Cohen

Jeffrey R. Cohen

Boston College - Department of Accounting

Laurie W. Pant

Suffolk University

David J. Sharp

University of Western Ontario - Managerial Accounting and Control Area Group

Abstract

The impact of accounting information on ethical behavior has been extensively documented. Additionally, agency theory is a widely accepted behavioral perspective. Despite this, there is an absence of instructional material in the accounting education literature that ties ethical issues to an agency-theory context. The primary objective of this case is to highlight control system ethical issues using an agency-theory context. Students explore their own reactions to a prohibited but unmonitored cost allocation action. Thus, this case is positioned to fill this void in any accounting course that covers agency theory or management control systems.

JEL Classification: M40, M46

Suggested Citation

Cohen, Jeffrey R. and Pant, Laurie W. and Sharp, David J., Project Earnings Manipulation: An Ethics Case Based on Agency Theory. As published in Issues in Accounting Education, Vol. 15, No. 1, February 2000. Available at SSRN: https://ssrn.com/abstract=1100979

Jeffrey R. Cohen (Contact Author)

Boston College - Department of Accounting ( email )

Carroll School of Management
140 Commonwealth Avenue
Chestnut Hill, MA 02467
United States
617-552-3165 (Phone)
617-552-2097 (Fax)

Laurie W. Pant

Suffolk University ( email )

Frank Sawyer School of Managaement Department of Accounting
Boston, MA 02108
United States
617-573-8394 (Phone)
617-573-8345 (Fax)

David J. Sharp

University of Western Ontario - Managerial Accounting and Control Area Group ( email )

London, Ontario
Canada
519-661-3945 (Phone)
519-661-3485 (Fax)

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