A Case for Updating Management Accountants’ Ethical Standards

Abstract

Explains the implications for management accountants′ ethical responsibilities following the restructuring of the American Institute of Certified Public Accountants (AICPA) Code. In order to enable management accountants to integrate their work more effectively with internal and external auditors, changes are recommended in the National Association of Accountants (NAA) Code of Standards.

Citation

Shaub, M.K. and Brown, J.F. (1992), "A Case for Updating Management Accountants’ Ethical Standards", Managerial Auditing Journal, Vol. 7 No. 2. https://doi.org/10.1108/EUM0000000001779