Accounting principles 11e kieso kimmel app i

I Standards of Ethical Conduct for Management Accountants Appendix Management accountants have an obligation to the organizations they serve, their profession, the public, and themsel

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Prepared by Coby Harmon University of California, Santa Barbara

Westmont College

I Standards of Ethical Conduct for Management

Accountants

Appendix

Management accountants have an obligation to the

organizations they serve, their profession, the public, and

themselves to maintain the highest standards of ethical conduct

In recognition of this obligation, the Institute of Management

Accountants (IMA) has published and promoted standards of ethical conduct for management accountants.

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IMA Statement of Ethical Professional Practice

Members of IMA shall behave ethically A commitment to

ethical professional practice includes: overarching principles that express our values, and standards that guide our conduct.

Principles

 Honesty

 Fairness

 Objectivity

 Responsibility

Standards

 Competence

 Confidentiality

 Integrity

 Credibility

IMA Statement of Ethical Professional

Practice

Resolution of Ethical Conflict

Follow your organization’s established policies If these policies do not resolve the ethical conflict, you should consider the following:

management level

an IMA Ethics Counselor or other impartial advisor

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