Ethical Issues and the Current Code of Ethics for Management Accountants-Are They Compatible?

Coppage, Richard E.; Sriram, Ram S.

doi:10.5840/bpej1992113/415

Cited by 4 publications

(4 citation statements)

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“…Coppage (1988) questions 1,200 CMAs and identifies 55 ethical situations. Coppage and Sriram (1992) compare this list of ethical situations to the IMA Code of Ethics and found some areas requiring additional guidance. Finally, Etherington and Hill (1998) find no difference between the moral reasoning of CMAs and CPAs, nor between CMAs who worked for a public accounting firm and those who never worked for a public accounting firm.…”

Section: Introductionmentioning

confidence: 99%

The IMA code of ethics and IMA members’ ethical perception and judgment

Ziegenfuss

Martinson²

2002

Managerial Auditing Journal

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The purpose of this study is to determine if members of the Institute of Management Accountants (IMA) use the IMA Code of Ethics in recognizing and resolving ethical dilemmas. This is important for several reasons. First, membership in the IMA and adherence to its code of ethics are largely voluntary. Does IMA membership provide sufficient motivation for its members to learn the IMA Code of Ethics and use it to recognize and resolve ethical dilemmas? Second, the IMA spent a good deal of resources in developing, adapting, and promoting its code of ethics. Were these resources well spent? Third, the IMA Code of Ethics is the only one exclusively devoted to the field of management accounting and the only guidance management accountants receive if they do not belong to other professional bodies. Is this guidance sufficient for management accountants to act in an ethical manner?

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Section: Introductionmentioning

confidence: 99%

The IMA code of ethics and IMA members’ ethical perception and judgment

Ziegenfuss

Martinson²

2002

Managerial Auditing Journal

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“…Also, previous studies focused on the role of ethics in earnings management, (e.g., Kaplan, 2001;Schipper, 1989;Bruns & Merchant, 1990;Merchant & Rockness, 1994;Parfet, 2000;Davis-Friday & Frecka, 2002;Ronen & Yaari, 2008;Dugan et al, 2016). Likewise, the importance of teaching ethical behaviour in management accounting has been highlighted (Bampton & Cowton, 2002;Coppage & Sriram, 1992). In addition to that, there are many studies focused on the ethics and auditor judgments (Pflugrath et al, 2007;Preuss, 1998;Jones et al, 2003;Sweeney et al, 2010).…”

Section: Literature Review and Research Questionsmentioning

confidence: 99%

Values, ethics, and attitudes (IES 4) and earnings management from the viewpoint of the financial accountants at Amman Stock Exchange

Frijat¹,

Albawwat²

2019

JAMIS

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Research Question: Does the effective focus on values, ethics, and attitudes will lead financial accountants to the real management of earnings? Motivation: The authors indicated that the market needs to develop a strategic plan for ethical learning by a committee of financial and academic experts to the formulation of the basic principles in ethics and attitudes to be adopted in profit management. Idea: The objective is to discuss the importance of Professional Ethics, focusing on international education standard IES 4, and its relationship with Earnings Management, a Jordanian study. Data: The study had one group of participants that consisted of financial accountants they work with listed the companies on the Amman stock exchange (ASE) and were randomly selected. Tools: The questionnaire was analyzed using descriptive statistics, ANOVA and correlation analysis. Findings: The results of the study, indicated that the rules of accounting ethics in accordance IES4 have a significant and positive impact on earnings management (EM), whether in which in the applying the ethical behaviour, excellence pursuit, professional manner and social responsibility. Contribution: This research paper is a value-addition to the literature of professional ethics education, at the findings of this paper are expected to be of high importance about ethics value for financial accountants in the emerging economies on how to comply with IES4, to help them on leads to real management of profits.

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“…Although much accounting education and training is concerned with technical issues, in recent years there have been some signs of increased interest in accounting ethics, such as the promulgation of professional codes (Coppage and Sriram, 1992;Farrell and Cobbin, 2000;Maurice, 1996;Preston et al, 1995) and the development of an identifiable scholarly literature. Nevertheless, the extent and depth of material is rather limitedespecially in management accounting, which receives comparatively little attention.…”

Section: Insert Figure 1 About Herementioning

confidence: 99%