School of Business and Management

Chandres Tejura


1st Supervisor: Professor Sean McCartney
2nd Supervisor: Dr Amit Rai and Dr Gherardo Girardi

Project title:

Is Accounting education/training overly focused on profit/wealth maximisation at the expense of ethics, and if so, what are the ramifications for society? UK study

Project description:

Profit, wealth and ethics are aspects taught in mainstream Business School courses, through various modules including Accounting and Economics. However, is there an over-emphasis of the former, at the expense of the latter?

In the non-academic world, ethics itself has its pride of place as one of the tabs on the ‘Home’ webpages of most professional accounting bodies. The ethics section contains a variety of information for the user, such as the Code of Ethics (CoE). However, ethics is not a merely rule-based such as a code. As a 2015 report by the British-based Institute of Business Ethics (IBE, 2015) states: ‘Ethics begins where the law ends…”

The exploration of ethics in Accounting comes from the eyes of those forgotten by research- early career professionals (ECP) working in Accounting. Also, final year students (FYS) provide a point of comparison. Both represent the future of Accounting. With the aid of the two sets of questionnaires aimed at each cohort and a semi-structured interview of ECP, From which a tapestry will emerge.

As such, the findings will provide food for thought for the trilogy that are the business schools, professional accounting bodies and employers of accountants. The discussion cannot ignore areas such as the profession, philosophy and the conceptual framework- legitimacy theory- the taken-for-granted licence from society


A chapter titled: 'Accounting education and CSR in developing countries – the case of India.' This is a joint chapter written with Dr Girardi. Book: 'Development-Oriented Corporate Social Responsibility: Locally-led Initiatives in Developing Economies.' Editors: Jamali, Karam and Blowfield. Greenleaf Publishing, 2015.

Contribution to four entries in the ‘Dictionary of Corporate Social Responsibility’, to be published late 2014 by Idowu.

Technically read and edited five chapters of Management Accounting by J. Burns et al., Jan 2013, McGraw-Hill.

Technical reader and editor for five chapters in the ‘Managerial Accounting’ by Balakrishnan, Sivaramakrishnan and Sprinkle, John Wiley, 2010.

Managing, engaging and networking with students via Facebook.’ Published in Financial Management, CIMA, June 2009

Paper presentation: ‘Divided we stand, United we fall: The inter-relationship between management accounting and marketing.’ American Academy of Accounting and Finance, Cabell journal, 2005, New Orleans.

Contributed to three chapters in: ‘E-Business and E-Commerce Management’, Chaffey, D, 2004, as well as general editing and content analysis.

Technical reader and evaluator for 4th and 5th edition- Drury, C.: Management and Cost Accounting. 

Co-wrote CIMA paper 9: Management Accounting for Decision Making, Foulks Lynch Publications- 2002