Prepared by Coby Harmon University of California, Santa Barbara Westmont College I- Appendix I Standards of Ethical Conduct for Management Accountants 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 I- 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 I- Standards Honesty Competence Fairness Confidentiality Objectivity Integrity Responsibility Credibility IMA Statement of Ethical Professional Practice Resolution of Ethical Conflict Follow your organization’s established policies If these policies not resolve the ethical conflict, you should consider the following: I- Discuss issue with immediate supervisor If you cannot achieve resolution, submit issue to the next management level Clarify ethical issues by initiating a confidential discussion with an IMA Ethics Counselor or other impartial advisor Consult your own attorney Copyright “Copyright © 2013 John Wiley & Sons, Inc All rights reserved Reproduction or translation of this work beyond that permitted in Section 117 of the 1976 United States Copyright Act without the express written permission of the copyright owner is unlawful Request for further information should be addressed to the Permissions Department, John Wiley & Sons, Inc The purchaser may make back-up copies for his/her own use only and not for distribution or resale The Publisher assumes no responsibility for errors, omissions, or damages, caused by the use of these programs or from the use of the information contained herein.” I- ... that guide our conduct Principles I- Standards Honesty Competence Fairness Confidentiality Objectivity Integrity Responsibility Credibility IMA Statement of Ethical Professional... issue with immediate supervisor If you cannot achieve resolution, submit issue to the next management level Clarify ethical issues by initiating a confidential discussion with an IMA Ethics Counselor... Practice Resolution of Ethical Conflict Follow your organization’s established policies If these policies not resolve the ethical conflict, you should consider the following: I- Discuss issue with