Ethics in Management Accounting versus Financial Accounting

“Ethics in Management Accounting versus Financial Accounting”

  • Go to the American Institute of Certified Public Accountants (AICPA) website to read the current AICPA code of professional conduct, located at http://www.aicpa.org/Research/Standards/CodeofConduct/Pages/default.aspx. Next, assess the effectiveness of the current Institute of Management Accountants (IMA) code of professional conduct in promoting ethical behavior and providing guidance for the dilemmas managerial accountants are confronted with today. For the first part of this Week’s discussion, compare the IMA code of conduct to the AICPA code of professional conduct and assess the effectiveness of the two codes.
  • Next, assess the aspects of your job that are most likely to be challenged ethically and suggest the approach(es) you will take to handle these situations.

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