accurate and reliable information from management accounting (IMA, 2011). With increasing pressure to obtain funding resources and meet a variety of other operational quotas, a rise in unethical behavior has emerged. This pattern involves the manipulation of financial and operational numbers to achieve certain goals (Girodano, 2011; Parapundit, 2005; Yee, 2005). These goals can lead to financial rewards for the participants. Management Accounting is the discipline that provides the capabilities and…
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