Standards of ethical conduct for management accountants
Article Abstract:
The Institute of Management Accountants has developed and put into effect a set of ethical standards for its members. These standards of ethical conduct have to be adhered to by management accountants in order to satisfy the requirements specified in the 'Objectives of Management Accounting.' The standards of ethical conduct place great emphasis on the areas of competence, confidentiality, integrity and objectivity. Management accountants who may experience difficulty in the resolution of ethical conflict are advised to refer to the organization's established policies regarding conflict resolution. If these policies still fail to resolve the conflict, management accountants are provided with several alternative courses of action.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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Task Force for Quality in Financial Management
Article Abstract:
The Task Force for Quality in Financial Management has been established by the Institute of Management Accountants (IMA). The task force will be assigned the role of recommending the incorporation of total quality principles in management accounting and financial management activities and the creation of programs to ease its integration. IMA Chmn Donald W. Baker predicted that implementation of total quality management will lead to economic renewal. He believes this can be achieved by integrating total quality management in every unit of organizations with the management accounting and financial management divisions taking the lead. The task force will consist of financial leaders of various corporations and universities.
Publication Name: Management Accounting (USA)
Subject: Business, general
ISSN: 0025-1690
Year: 1992
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