Standards of ethical conduct for management accountants
Article Abstract:
The National Association of Accountants presents its standards of ethical conduct for management accountants. Management accountants have a responsibility to maintain an appropriate competence. They must refrain from disclosing confidential information acquired through their work unless authorized or legally obligated to do so. They must avoid any actual or apparent conflicts of interest, and they must refrain from any activity that would prejudice their ability to carry out their tasks in an ethical manner. They must communicate information in a fair and objective manner. Ethical conflicts should be resolved by discussing them with the accountant's superiors. If those discussions are not satisfactory, the management accountant should resign from the organization.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1988
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Ethics and the CMA
Article Abstract:
The ability of the Certified Management Accountant designation to convey professional excellence in the field of managerial accounting rests on the the soundness of the moral and ethical character of its recipients. Aside from knowledge, professional expertise and selective admission, the code of ethics forms part of the basis for recognition in professional organizations. The general public and fellow accounting practitioners associate the CMA certification with the notion of high standards of commitment, at the individual and professional levels. The CMA is founded on a code of ethics which makes CMA holders professionally accountable to the public for the reliability, accuracy and soundness of their decisions and actions.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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Standards for ethical conduct for management accountants
Article Abstract:
The National Association of Accountants has promulgated standards of ethical conduct for managerial accountants. Managerial accountants are obligated to maintain the highest standards of ethical conduct. Areas of responsibility that require vigilance in maintaining ethical conduct by managerial accountants include competence, confidentiality, integrity, and objectivity. When faced with an ethical conflict, managerial accountants should discuss the problem with their supervisors, clarify the issues and possible courses of action through confidential discussions with objective advisors, and resign if the conflict cannot be resolved after exhausting all levels of internal review.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1991
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- Abstracts: Standards of ethical conduct for management accountants. Standards of ethical conduct for managerial accountants
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