An Examination of Ethical Values of Management Accountants

Donald L. Ariail (), Katherine Taken Smith (), Lawrence Murphy Smith () and Amine Khayati ()
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Donald L. Ariail: Kennesaw State University
Katherine Taken Smith: Texas A&M University
Lawrence Murphy Smith: Texas A&M University
Amine Khayati: Kennesaw State University

Journal of Business Ethics, 2024, vol. 195, issue 2, No 10, 407-423

Abstract: Abstract The success of business firms and other organizations relies on the trustworthiness of reports and other documents prepared by management accountants. This study examines the personal ethical values and ethical value types of management accountants. Data were obtained from a survey of members of the Institute of Management Accountants (IMA). The survey, composed of the Rokeach Values Survey and demographic questions, was delivered by the IMA Research Lab to membership samples. Importantly, the results indicated that the highest-ranked values were consistent with values included in the IMA’s Statement of Ethical Professional Practice. That management accountants hold high ethical values better enables them to provide reliable and meaningful work to business firms and other organizations. Another important finding is that older management accountants are more concerned with moral values than their younger colleagues. This finding has notable implications for the future of the profession.

Keywords: Accountant values; Management accountants; Rokeach value survey; RVS; Musser and orke typology; Ethics codes; Gender; Age; Accounting education; Ethics training (search for similar items in EconPapers)
Date: 2024
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DOI: 10.1007/s10551-024-05640-z

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