Ethical dilemmas in accounting
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"Ethical Dilemmas in Accounting" examines ethical dilemmas faced by internal accountants (i.e. management accountants, cost accountants, controllers, and internal auditors). Responsibilities of internal accountants and major ethical systems are first discussed followed by a case by case analysis of ethical dilemmas. The general ethical dilemma faced by internal accountants is characterized by uncertain consequences, multiple responsibilities, and conflicting duties. Because of these three characteristics, ethical dilemmas faced by internal accountants are virtually impossible to resolve ideally.