Primary sources of ethical concepts cited by Certified Management Accountants were personal experience 40%, religious training 30%, education or firm training 7%, and other 18%, with only 5% indicating the professional code of conduct. The strength of these influences can be seen in the results wherein subjects often violated company policy in dealing with ethical situations.
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References
1.
Institute of Management Accountants. (1983) Standards of ethical conduct for management accountants. Montvale, NJ: Author.
