EXECUTIVE TAKEAWAYS
■ IMAs prioritized the values of honest, capable, responsible, broadminded, and helpful. ■ These values can be directly or indirectly related to the IMA Code of Ethics. ■ Older IMAs chose moral type values, while younger IMAs chose competence type values. ■ The generational change away from moral values may present a challenge to IMA ethics.
Donald L. Ariail, Professor of Accounting Amine Khayati, Clinical Assistant Professor of Finance
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