NAA ethics update
Article Abstract:
The National Association of Accountants is continuing to support ethics in business as an important objective, and recently approved, in principal, a report entitled 'NAA Ethics Program.' The report includes: a revision of the bylaws to include the ethics program as actual bylaws; the development of an ethics council to help members with ethical decisions; and ongoing publication of current ethical considerations. The proposed changes to the bylaws include: mandatory expulsion from the Association for conviction of a felony; disciplinary actions for non-felony alleged violations; development of sanctions other than expulsion; and a provision which prohibits members from resigning until after the investigation against them is concluded.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1989
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A two-way communication about ethics
Article Abstract:
The National Association of Accountants has been promoting ethics among managerial accountants for 10 years with a variety of services, including establishing support services for its ethics program, setting up a toll-free number handling ethics questions, and elevating the Ad hoc Ethics Committee to standing committee status. As a means of promoting ethical awareness among NAA members, case studies will be presented monthly in the periodical Management Accounting. Three cases involving ethical choices for managerial accountants and a decision model are presented.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1991
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Reinforcing ethical behavior
Article Abstract:
Large accounting firms can create an environment that reinforces ethical conduct by employees and clients by helping supervisors and managers act as role models; screening applicants for talent and integrity; and fostering a reputation with clients for uncompromising moral and ethical standards.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1990
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