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Issue 5(1), October 2010 -- Paper Abstracts
Girard  (p. 9-22)
Cooper (p. 23-32)
Kunz-Osborne (p. 33-41)
Coulmas-Law (p.42-46)
Stasio (p. 47-56)
Albert-Valette-Florence (p.57-63)
Zhang-Rauch (p. 64-70)
Alam-Yasin (p. 71-78)
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Nonis-Hudson-Hunt (p. 95-106)


The Ethics of Record Destruction

Author(s): Rebecca Goza

Citation: Rebecca Goza, (2013) "The Ethics of Record Destruction," Journal of Management Policy and Practice, Vol. 14, Iss. 6, pp. 107 - 115

Article Type: Research paper

Publisher: North American Business Press


This paper attempts to analyze an unnamed charity’s journey for increased transparency and
governance. Several potential misstep scenarios are discussed. The names of parties and organizations
involved have been changed. The literature review overviews complexities associated with accounting/
organizational performance situations and introduce an ethical model for possible outcome
determination and other discussion based considerations. This study articulates the evolution of ethics at
both the unnamed charity and with its external and internal stakeholders and presents questions
regarding the contextual approach of management, external auditors, and internal parties.