interest vs. concern for others: whats the impact on management accountants ethical decisions?
Accounting cover-ups, fraud, and downright illegal practices keep grabbing the headlines. Much of the negative attention focused on the accounting profession has centered on evidence that some auditors and accountants have been willing to compromise ethical and professional standards to accomplish =0) || (navigator.userAgent.indexOf(“WebTV”) >= 0)) { document.write(”); document.write(”); } //–> personal or corporate goals. Perhaps less discussed in the popular press has been management accountants’ role in permitting or facilitating some frauds as well as the critical role that management accountants will play in undertaking the necessary reforms to calm the financial markets regarding the reliability of financial statements. Management accountants have been directly implicated in such frauds as WorldCom and HealthSouth, leading to guilty pleas and pledges of cooperation with authorities. Of course, this isn’t to say that management accountants routinely involve themselves in dishon
