Ethical Standards for Managerial Accountants

• Managerial accountants recognize that they have an ethical obligation to their companies and the public.

• The Institute of Management Accountants (IMA) has developed a code of ethical standards, entitled Standards of Ethical Conduct for Management Accountants.

• This code divides the managerial accountant’s responsibilities into 4 areas:

  • competence,
  • confidentiality,
  • integrity, and
  • objectivity.

Previous slide

Next slide

Back to first slide

View graphic version