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MANAGEMENT ACCOUNTANTS AND FINANCIAL MANAGERS MAY BE SUBJECTED TO pressure to "manage" the numbers in preparing financial reports and operating or capital budgets. Usually, the rationale for such action is the achievement of an apparently worthy objective. The question is often asked, "How helpful is an ethics code in motivating behavior?"
It was this type of scenario that prompted our study to determine what significantly influences the ethical perceptions of a financial manager when confronted with an ethical dilemma. In particular, it determined what influence the IMA Standards of Ethical Conduct has on members' ethical perceptions and judgments. The study also compared this influence with that of members' personal moral philosophies (i.e., idealism or relativism) and with the corporate ethical values of their work environment. To gather...