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Standards of ethical conduct for management accountants

Article Abstract:

The elements of ethical conduct are competence, confidentiality, integrity and objectivity. Accountants have a responsibility to perform their job in a manner that conforms to existing laws, regulations and technical standards. Accountants must not disclose confidential information acquired through work except when legally required to do so. Accountants must avoid conflicts of interest, avoid any activity that would hinder their ability to perform their work, refuse any gift that might influence their actions, and communicate favorable and unfavorable information and opinions. All accounting information must be presented fairly and objectively, and a full disclosure of all information must be made to the users of the information. When accountants have problems resolving an ethical conflict, the matter should be discussed with their professional superiors.

Laws, regulations and rules, Accountants, Business ethics

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Standards of ethical conduct for management accountants

Article Abstract:

The National Association of Accountants has developed various standards covering ethical conduct by management accountants. The categories of standards for accountants include confidentiality, competence, integrity, and objectivity. When applying the ethical conduct standards, management accountants can come across problems in resolving ethical controversy or identifying unethical behavior. When confronted by major ethical issues, management accountants are expected to adhere to the policies of the organization that are relevant to the resolution of the conflict.

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Standards of ethical conduct for management accountants

Article Abstract:

Ethical standards for management accountants are discussed. The standards are promulgated by the National Association of Accountants. Management accountants have a professional responsibility to maintain a level of professional competence, to refrain from disclosing confidential information except when authorized to do so, and to perform their duties with integrity and in an objective manner. Rules for resolving ethical conduct are described.

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