Dimensions Of Ethics For Management Accountants

Richard E. Coppage

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Ethics in Business and Education Accounting and Organizational Management Accounting and Financial Management

Abstract

The current code of ethics, which was adopted in 1983, provides general guidance, however, it does not operationally define what specific behaviors are considered to be ethical or unethical. This study defines the operational dimensions of ethics for professional management accountants. Interviews were held with twenty-five certified management accountants (CMAs) and resulted in an empirical definition of ethics consisting of seven dimensions and 330 specific behaviors. Next, the content of the definition of ethics for management accountants was validated by a mail survey. Finally, this studys resulting definition was compared with the current code of ethics.

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