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

Douglas E. Ziegenfuss (Department of Accounting, Old Dominion University, Norfolk, Virginia, USA)
Otto B. Martinson (Department of Accounting, Old Dominion University, Norfolk, Virginia, USA)

Managerial Auditing Journal

ISSN: 0268-6902

Article publication date: 1 June 2002

3271

Abstract

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. We accomplish this objective by examining the relationship between the IMA members’ rating of IMA code elements as “possible guiding principles” and IMA members’ ethical perception and judgment. This study also determines the relationships between IMA members’ personal ethical philosophy, corporate ethical values, age, and certification, and IMA members’ ethical perception and judgment. Thus the study uses an atomistic‐deontological approach to ethics as classified by Baker. The results indicate that a statistically significant relationship exists between IMA members’ rating of IMA code elements and IMA members’ ethical perception and judgment. Further, the study found only weak associations among IMA members’ ethical perception and judgment, and personal ethical philosophy, corporate ethical values, age and certification.

Keywords

Citation

Ziegenfuss, D.E. and Martinson, O.B. (2002), "The IMA code of ethics and IMA members’ ethical perception and judgment", Managerial Auditing Journal, Vol. 17 No. 4, pp. 165-173. https://doi.org/10.1108/02686900210424295

Publisher

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MCB UP Ltd

Copyright © 2002, MCB UP Limited

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