Ethics: ethical dilemmas in management accounting
Article Abstract:
In the 1970s, a survey of management accountants was conducted to identify the types of ethical conflicts this profession faces and how such conflicts are resolved. Eight major factors were seen as sources of ethical problems by the profession's practitioners; among them are: management expectations that are opposed to professional values, personal or family obligations, and career objectives. These factors conflict with each other and with certain ethical standards, which could result in poor ethical practices. The survey received 140 responses from a wide range of businesses. A list of professional dilemmas was posed to the people surveyed to find out their reactions. The ethics code's real value has been in identifying areas of possible conflicts and ethical violations.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1986
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Ethics: enforcing the NAA standards of ethical conduct
Article Abstract:
In 1983, the National Association of Accountants published a set of rules and ethics for the profession of management accounting. Competence, confidentiality, integrity, any objectivity are the cornerstones of these ethics, designed to demonstrate professional responsibility. Only last year the Association decided to enforce the code of ethics due to complaints that a code without an enforcement mechanism was not valid. The problem is that the code is too broad and most financial issues too complex for the easy resolution of ethical questions. Violators of the Association's code of ethics are, however, subject to expulsion from the group.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1986
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Standards of ethical conduct for management accountants
Article Abstract:
The National Association of Accountants "Statement on Management Accounting: Objectives of Management Accounting", Statement No 1B is presented. The statement covers topics relevant to ethical behavior including competence, confidentiality, and integrity. The statement includes a three step process towards the resolution of ethical conflicts. When faced with a conflict, accountants should: discuss problems with supervisors; clarify relevant concepts; and resign and forward an informative memorandum to appropriate representatives of an organization if the ethical problems still exist after exhausting all avenues of redress.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1989
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