Authors: Susan P. Briggs; Scott Copeland
Addresses: University of South Australia, City West Campus, GPO Box 2471, Adelaide, South Australia 5001, Australia ' University of South Australia, City West Campus, GPO Box 2471, Adelaide, South Australia 5001, Australia
Abstract: This paper explains how the decision-making model often presented to first year accounting students and subsequently adopted by accountants is limiting. It for one thing denies the 'self' and the real consideration of 'others'. We suggest that by adopting some philosophers' concepts, decisions by individuals and teams might be improved; in particular philosophies of Marx, Jung and Sartre. We discuss the merits of West's (2008) alternate decision-making model, based on the concept of choice by Sartre, and how decision-making processes could be altered to improve performance. We also discuss the decision-making steps that consider concept of self through personality as identified by Jung and listed in the Myers-Briggs type indicator (MBTI) literature. Finally we identify decision-making steps to include the concept of the chaotic environment by Marx. We conclude that with the inclusion of the concepts of self and the chaotic environment into West's model decision makers can arrive at a more holistic outcome.
Keywords: accountants; choice; environment; self; others; Marx; Sartre; Jung; personality; decision making practices; decision making models; judgement; accounting education; accounting profession; chaotic environment; chaos.
International Journal of Critical Accounting, 2016 Vol.8 No.2, pp.153 - 165
Available online: 05 Jul 2016 *Full-text access for editors Access for subscribers Purchase this article Comment on this article