Standards of ethical conduct for management accountants

Article Abstract:

The National Association of Accountants's statement on ethical standards for management accountants is presented. Management accountants must maintain high standards in the areas of competence, confidentiality, integrity, and objectivity. The responsibilities of management accountants include continually improving their skills, avoiding the disclosure of confidential information, avoiding participation in activities that would adversely affect the profession's reputation, and conveying information fairly and objectively. Management accountants should follow their firm's procedures when attempting to resolve ethical conflicts, and they may have to resign if all types of internal review do not resolve the conflict.

Laws, regulations and rules, column, National Association of Accountants

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Standards of ethical conduct for management accountants

Article Abstract:

The Institute of Management Accountants has issued standards of ethical conduct for managerial accountants. Managerial accountants must maintain competence, confidentiality, integrity, and objectivity. The steps that accountants can take to resolve ethical conflicts include following the policies of the organization in dealing with ethical issues, discussing the issue with a superior, and having a confidential discussion with an objective advisor. Accountants may need to resign if they cannot resolve the conflict after using all of the levels of internal review.

Business ethics, Institute of Management Accountants

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Standards of ethical conduct for managerial accountants

Article Abstract:

The National Association of Accountants has developed standards of ethical conduct for management accountants. These include the main areas of competence, confidentiality, integrity and objectivity. Identification of unethical behavior, or ethical conflicts and how to handle it, is also outlined.

Professional ethics

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