Standards of Ethical Conduct for Management Accountants  

Oleh:

Woelfel, Charles J.

Jenis: Article from Journal - ilmiah internasional
Dalam koleksi: Journal of Business Ethics vol. 5 no. 5 (Oct. 1986), page 365-372.
Topik: Ethical Conduct; Management Accountants

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: BB27.5 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The Standards of Ethical Conduct for Management Accountants (Statement 1C) promulgated by the National Association of Accountants on June 1, 1983, are described and critiqued in this article. Four major issues related to the issuance of the standards are discussed: (1) What are the basic requirements of any ethical system? Does Statement 1C meet these requirements? (2) Should a professional be ethical? (3) If ethcial behavior is desirable for amangement accoutnants, should such standards be formally expressed in writing? (4) If the standards are expressed in writing, what format should be adopted for the content and how should the standards be expressed?

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