Toeing the Line: The Ethics of Manipulating Budgets and Earnings

Management Accounting Quarterly Spring 2013 14(3): 18-24

Posted: 23 Dec 2015

Date Written: December 21, 2013

Abstract

Professionals in today’s fast-paced society have any number of temptations tossed their way. A survey of IMA members and other financial professionals determines their responses to a series of scenarios designed to test their ethics with regard to gaming budgets and earnings. Read on to find out what the data revealed about them — and possibly you.

Suggested Citation

Walker, Kenton B. and Fleischman, Gary, Toeing the Line: The Ethics of Manipulating Budgets and Earnings (December 21, 2013). Management Accounting Quarterly Spring 2013 14(3): 18-24, Available at SSRN: https://ssrn.com/abstract=2706817

Kenton B. Walker

University of Wyoming ( email )

Dept. 3275
1000 E. University Avenue
Laramie, WY 82071
United States
307-766-3154 (Phone)
307-766-4028 (Fax)

Gary Fleischman (Contact Author)

Texas Tech University ( email )

2500 Broadway
Lubbock, TX 79409
United States

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