Members respond to ethics case
Article Abstract:
The opinion of readers on a case involving a tax evasion scheme that could save a petroleum services company about $800,000 in unemployment taxes was published. All four readers unanimously questioned the integrity of Charles, the chief financial operator, for concealing the tax obligation of the company and for asking John, a partner in the accounting firm that serves the company, to do the same. On the other hand, John's disclosure of the information to the outside director Helen and his reorganization proposal was professionally and ethically justified. However, a sender said John should have informed the whole audit committee as well. Two senders remarked that the legal system and ethics are two distinct concepts that should not be intertwined. Therefore, due legal action must be taken regarding the case regardless of ethical considerations.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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Software piracy
Article Abstract:
The unauthorized reproduction of software is considered a federal crime under Title 17 of the US Code. Violation of the copyright law can result in costly fines or jail terms of up to five years. It is therefore necessary for companies and educational institutions to make sure that they are 'software legal.' For instance, it is unlawful for schools to make copies of software even if they will be used for educational purposes and will not be sold. Companies are required to comply with the one software, one computer rule if they have not reached any special arrangement with the software publisher. The Software Publishers Association offers a wide selection of materials on the legal use of software as part of its antipiracy efforts.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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Resolution of ethical conflict
Article Abstract:
The Standards of Ethical Conduct for Management Accountants provides steps to be taken in dealing with ethical conflicts in such areas as competence, confidentiality, integrity, and objectivity. Accountants faced with the difficulty of determining the appropriate course of action are reminded to first comply with their own organization's guidelines regarding the resolution of ethical conflicts. Other steps for management accountants confronted with an ethical dilemma to take include discussing the issue with immediate superiors, clarifying issues with an objective advisor and, if other steps fail, resigning from the organization.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1991
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