Past presidents on ethics

Article Abstract:

The attitudes and opinions of the 27 past presidents of the National Association of Accountants (NAA) on the NAA's ethics program and its role in promoting ethical practices in the accounting business and education are presented. Joseph L. Brumit believes high ethical standards have always been a concern of the NAA and are present in the accounting profession, but have recently been receiving wider attention. Grant Meyers also believes ethical standards have long been part of the NAA's focus, but that changes in business practices required that ethics receive closer attention from the NAA and the profession. R. Leslie Ellis believes high ethical standards were simply a given to the NAA and the accounting profession, and placing those standards in writing was unnecessary. Ellis says a few individuals taking advantage of the oral system forced the codification of ethical standards.

Management, Beliefs, opinions and attitudes, interview, Brumit, Joseph L., Meyers, Grant, Ellis, R. Leslie

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Ethics - a personal matter

Article Abstract:

The National Association of Accountants (NAA) has become more aware of the ethical issues faced by its members since the implementation of its ethics counseling service in 1990. Some members have been confronted with unethical environments, and they have experienced personal difficulties in dealing with ethical issues. NAA members can gain access to an ethics counselor by calling 1-800-ETHICS. The caller remains anonymous. Callers should realize that the counselors do not offer answers or make recommendations, but they help members state their problem to the Standards of Ethical Conduct for Management Accountants.

Services, Counseling, column

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Are we really a corporate conscience?

Article Abstract:

Ethics is an important factor in the managerial accounting profession. Management accountants must be able to work in teams, protect clients' resources, remain objective, and resolve conflicts. Accountants must also consider whether their activities are legally and morally correct, and whether stakeholders will react favorably to their actions. Accountants cannot avoid all of the problems in society, but they can take steps to develop high ethical standards.

Analysis, Business ethics, Managerial accounting

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