Whistleblowing and management accounting: An approach

In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma...

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Bibliographic Details
Authors: Loeb, Stephen E. (Author) ; Cory, Suzanne N. (Author)
Format: Electronic Article
Language:English
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Published: Springer Science + Business Media B. V 1989
In: Journal of business ethics
Year: 1989, Volume: 8, Issue: 12, Pages: 903-916
Further subjects:B National Association
B Public Sector
B Ethical Dilemma
B Moral Responsibility
B Economic Growth
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Summary:In this paper, we consider the licensing of and codes of ethics that affect the accountant not in public accounting, the potential for an accountant not in public accounting encountering an ethical conflict situation, and the moral responsibility of such accountant when faced with an ethical dilemma. We review an approach suggested by the National Association of Accountants for dealing with an ethical conflict situation including that association's position on whistleblowing. We propose another approach based on the work of De George (1981), in which both internal and external whistleblowing are possible alternatives, for use by management accountants in an ethical conflict situation. Finally, we consider the implications of our analysis for management accounting. While most of the analysis centers on management accountants, we note the likely applicability of the analysis to accountants in the public sector.
ISSN:1573-0697
Contains:Enthalten in: Journal of business ethics
Persistent identifiers:DOI: 10.1007/BF00383425