A study on the relationship of factors to the personal ethical philosophies of certified management accountants and certified internal auditors in the Philippines

• Main Authors: Gonzales, Cler Thea, Rodriguez, Mark D., Siy, Thea Esmeralda T., Valdez, Rachel Eileen M.
• Format: text
• Language: English
• Published: Animo Repository 2010
• Subjects: Accountants > Professional ethics; Accounting > Moral and ethical aspects; Managerial accounting > Philippines; Auditing, Internal; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/14147
• Institution: De La Salle University

This paper aimed to determine if changes in the factor variables such as age, gender, education, professional certification and corporate ethical environment correspond to changes in the personal ethical philosophies of management accountants and internal auditors using the Forsyth's methodology as a means to classify ethical philosophies. Having a correlation research design, the researchers conducted a study that is based on a previous study made by Ziegenfuss, Singhapakdi and Martinson (1994) in the Southeastern America and applied it to Philippine setting. Also, the researchers took into consideration the evolving role of both the management accountants and internal auditors and see its implications to the differences in their personal ethical philosophies. The findings of the research were based on a survey of the members of the Certified Management Accountants (CMA) and the Certified Internal Auditors (CIA) in the Philippines. The results showed that Certified Management Accountants and Certified Internal Auditors both tend to be situationists using the Ethics Position Questionnaire. Furthermore, the results indicated that, out of the factor variables used, only education appeared to be significant to the personal ethical philosophies of the respondents with the use of Multinomial Logit Regression."