search query: @indexterm CODES OF PRACTICE / total: 127
reference: 62 / 127
| Author: | Vanasco, R. |
| Title: | the IIA code of ethics: an international perspective |
| Journal: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:1, p. 12-22 |
| Index terms: | AUDITORS CODES OF PRACTICE ETHICS |
| Language: | eng |
| Abstract: | The current ethical environment in the accounting profession and in society as a whole calls for management accountants to reflect on ways that current ethical standards may be improved. The worldwide acceptance of an international code of ethics may be problematic since imposed guidelines will be resisted where they are inconsistent with society's long-standing and entrenched cultural norms. The variety of socioeconomic conditions render a uniform code of ethics inappropriate. |
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