TY  - JOUR
AB  - 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.
VL  - 17
IS  - 4
SN  - 0268-6902
DO  - 10.1108/02686900210424295
UR  - https://doi.org/10.1108/02686900210424295
AU  - Ziegenfuss Douglas E.
AU  - Martinson Otto B.
PY  - 2002
Y1  - 2002/01/01
TI  - The IMA code of ethics and IMA members’ ethical perception and judgment
T2  - Managerial Auditing Journal
PB  - MCB UP Ltd
SP  - 165
EP  - 173
Y2  - 2024/04/25
ER  -