Some reflections on the archetypes in cost accounting: an exploratory study

Abstract

This study establishes and verifies two costaccounting propositions. The first proposition is derived from the premise that accounting concepts with low degrees of efficacy for management decision-making are part of the current conceptual framework of accounting. This proposition is that certain causes of natural behavior exist to explain why people accept concepts that have been proven to be ineffective for management purposes. The second proposition is derived from the premise that processes of reflection can lead individuals to change their perceptions and behavior. This second proposition is that a graduate course in accounting, through a process of encouraging personal reflection, can be an effective instrument for changing the views of students. Following a review of Jungian psychology, this paper proceeds to present empirical research of an exploratory character involving students of such a graduate program. The results of the research confirm the validity of the propositions.

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