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| Tekijä: | Ziegenfuss, D. Singhapakdi, A. Martinson, O. |
| Otsikko: | Do internal auditors and management accountants have different ethical philosophies? |
| Lehti: | Managerial Auditing Journal (IAE)
1994 : VOL. 9:1, p. 4-11 |
| Asiasana: | CODES OF PRACTICE ETHICS INTERNAL AUDITING USA |
| Kieli: | eng |
| Tiivistelmä: | The purpose of this article is to determine if internal auditors and management accountants have different ethical philosophies. Why is this important? Because an individual's personal philosophy has been shown to be the single most important factor in determining how the individual resolves ethical dilemmas. Differences in personal ethical philosophies could cause internal auditors and management accountants to make contradictory ethical decisions which could lead to conflict or, worse, to a weakening of the organization's reporting system. |
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