The Role of Management Accounting in the Application of the Economic Ethics Judgment

In this article I want to present the perspective on management accounting in applying the judgment of economic ethics.The economic ethics combines economics and ethics, uniting value judgments from both disciplines, for to predict, analyze and model the economic phenomena.The economic ethics tends to incorporate the notion of morality and the quality of cultural values, taking into account the barriers imposed on the economic sciences, but also the fact that the ability to make decisions is not limited only to rationality.So, the purpose of this article becomes to answer the research question: How the judgments of ethics and management accounting, like economics disciplines and one accounting of rational decisions, can be combined, as economic ethics?