Abstract:
through an examination of ethical theories and their application to managerial challenges which
typically confront management accountants in Kenya and in other countries. The main research drivers
were focused on the transparency, clear reporting standards, accountability and responsible
professionalism. The literature review employed various theories such as: Virtue Theory, Utilitarian
Theory, and Kantian Theory. Of course, these approaches are considered in relation to the accounting
implications.
Purpose: The main purpose of the paper was to investigate the role of ethical dimensions in Kenyan
management accounting trends.
Methodology and Research design: The paper employed a case research design. A survey of the
selected study population from Central and Nairobi Provinces of Kenya was carried out by the use of
questionnaires through focus group discussions. The sample size of this research was estimated at 150
participants.
Findings: The findings suggest that the current management accounting is weak and should therefore
employ ethical consideration to reengineer itself.
Conclusion: This study is focused on the ethical considerations in management accounting in Kenya.
Taken as a whole, our findings suggest that, there are some impediments associated with the current
management accounting and thus ethical consideration could help revamp the whole system.
