A Case for Updating Management Accountants Ethical Standards Academic Article uri icon


  • Explains the implications for management accountants ethical responsibilities following the restructuring of the American Institute of Certified Public Accountants (AICPA) Code. In order to enable management accountants to integrate their work more effectively with internal and external auditors, changes are recommended in the National Association of Accountants (NAA) Code of Standards.

published proceedings

  • Managerial Auditing Journal

author list (cited authors)

  • Shaub, M. K., & Brown, J. F.

citation count

  • 1

complete list of authors

  • Shaub, Michael K||Brown, James F

publication date

  • January 1992