There are several reasons why it is important to study the ethics views of accountants and otherfinancial professionals about decisions made in these contexts. First, the Sarbanes-Oxley Act of2002 (SOX) makes CFOs and controllers responsible for ensuring that financial processes,including budgeting and financial reporting, are sound and that information is reliable. Second,companies need to know the ethics views of employees who represent the source of muchtransactional data and on whom management accountants rely for developing a host of reportsand analyses, such as budgets, forecasts, and project/product evaluations.