A Case for Updating Management Accountants’ Ethical Standards

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.

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Year of publication:	1992
Authors:	Shaub, Michael K. ; Brown, James F.
Published in:	Managerial Auditing Journal. - MCB UP Ltd, ISSN 1758-7735, ZDB-ID 2023232-9. - Vol. 7.1992, 2
Publisher:	MCB UP Ltd
Subject:	Accounting standards \| Ethics \| Management accounting

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Type of publication:	Article
Type of publication (narrower categories):	research-article
Language:	English
Other identifiers:	10.1108/EUM0000000001779 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10014929780