Philosophy for Accountancy


Philosophy for Accountancy is a pioneering university initiative, which envisions accounting as a rigorous academic field of study, as it introduces the breadth of the liberal arts and the depth of philosophical inquiry within the professional education curriculum. In actively engaging students and academia in critical and holistic discussions, we aim to challenge current thinking and perspectives, and introduce students and future accountants to contemporary challenges facing their profession and society in the 21st century.

The initiative works to develop in students the independent critical thinking and higher moral reasoning that will help them deal with complex global problems. It further challenges and proposes a new model of how knowledge could be constructed in accountancy, by embedding the technical knowledge and skills within a wider social frame.

We believe that this approach works across personal and professional development, such as:

  • fostering higher critical thinking skills and moral reasoning that are at the core of professional skepticism,
  • developing students’ competence to deal with complex decision-making and larger global problems,
  • inducts them in the culture of inquiry which develops their capacity to be proactive and cosmopolitan democratic citizens,
  • boosting the overall rigour of professional accounting education so that it becomes something to aspire to

The programme’s aim is not to present a ready-made toolkit, but to mobilise a collaborative network of interested academics and professionals, with whom to co-construct and test out these new approaches. To become a self-sustained initiative, we will work with various universities by building capacities in their teaching staff and provide induction into the culture of the programme.

Related resources

7 May 2015:
Celebrating P4A

We are excited to invite you to a very special event, looking at the future of accountancy education. As part of our yearlong pilot programme – Philosophy for Accountancy – we will showcase the work of our distinguished student cohort studying accounting, and will engage in dynamic discussion about the future of the profession and […]

Inspiring the love of wisdom

Would a philosopher make a better banker? – an unexpected question for the fifty first-year students who just began their first week at Manchester Business School. “Well, I personally believe that philosophy strongly helps you become a banker who can make more rational decisions, think more critically as a financial adviser, and give better quality […]

  • Chandres K Tejura

    I believe in order to understand the role and importance of Ethics in Accounting, Philosophy needs to be taught and appreciated.
    It represents the roots of Ethics, and essentially what we are as civilised beings….