DOI RECORD
Ethics in Managerial Accounting: Today’s Challenges in USA
DOI10.7603/s40741-014-0018-x
PublisherSpringer Science and Business Media LLC
Journal / SourceGSTF Journal of Law and Social Sciences
Published2015-11-19
Metadata Deposited2023-08-25 (updated: 2023-08-25)
Subject—
Languageen
ISSN2251-2861
Typejournal-article
Volume / Issue / Pages4 / 2 / —
Citations0
References deposited6
Access / license metadataOpen license identified License 1 ↗A reuse license does not by itself establish whether the full text is freely readable.
Abstract
AbstractWhile accounting, both financial and managerial, is used worldwide and there are increasing efforts to bring about harmonization among accounting practices within and among nations the, understanding of such practices is still not up to par with expectations. This leads to concerns about standard practices and serious concerns about ethical practices in all forms of accounting. This paper addresses differences between financial and managerial accounting. Since financial accounting is mandated by legal requirements of governments there is more opportunity in managerial accounting for ethical discrepancies and malpractices. This paper also addresses ethical concerns in managerial accounting.