... of what the authors want others to be like ‐ although it is disguised in the clothing of a code of ethics. A few extracts from the commentaries that the authors have provided for this code may be of interest for this study. © MCB UP Limited 1997 Codes of practice Ethics Moral responsibility...

...) was examined by Woelfel[ 18 ] Loeb and Cory[ 19 ] studied the following issues facing management accountants: 1 licensing and code of ethics; 2 their potential to encounter ethical conflict; and 3 the moral responsibility of the management accountant when faced with an ethical dilemma...