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I. Ethical behavior in accounting is highly debated in recent times, in particul

I. Ethical behavior in accounting is highly debated in recent times, in particularly following big
and highly publicised accounting and business scandals, such as the Enron and WorldCom.
Explain the importance of ethics in management accounting and what affects ethical behavior
of management accountants. In particularly, you should focus on the differential effect of the
codes of ethics adopted by companies and the ethics-focused corporate governance
arrangements on the ethical behavior of management accountants.
In your work, you should critically review the academic and business literature and use
relevant references to illustrate your discussion and support your arguments. You should
avoid general references and textbook discussions or descriptions and definitions. You should
also be careful not to miss or confuse the requirements of the assignment. It is not on what
is ethical behavior or what are the potential ethical challenges that management accountants
face. Instead, you should focus on the specific factors that affect ethical behavior of
management accountants in their organisations, such as those specifically given in the
question, i.e., the codes of ethics adopted by companies and the ethics-focused corporate
governance arrangements. Therefore, what is asked here are issues that cannot be answered
with intuition or by reading textbooks. They require good literature review, identification of
relevant articles, extensive reading and clear understanding. This is what you are assessed
(1,000 words)
II. Critically discuss and evaluate the recent developments of management accounting. You
should extend your discussion to include a critical reflection on the changing nature and role
of management accounting and its future role and directions. Make clear your personal critical
contribution and evaluation, based on proper references to the business and academic
(1,000 words).

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