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发布时间：2006-08-13 22:43     点击：

Ethical Standards

　　　　ETHICAL BEHAVIOR FOR PRACTITIONERS OF MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT

　　In today's modern world of business, individuals in management accounting and financial management constantly face ethical dilemmas. For example, if the accountant's immediate superior instructs the accountant to record the physical inventory at its original costs when it is obvious that the inventory has a reduced value due to obsolescence, what should the accountant do? To help make such a decision, here is a brief general discussion ofethics and the "Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management."

　　Ethics, in its broader sense, deals with human conduct in relation to what is morally good and bad, right and wrong. To determine whether a decision is good or bad, the decision maker must compare his/her options with some standard of perfection. This standard of perfection is not a statement of static position but requires the decision maker to assess the situation and the values of the parties affected by the decision. The decision maker must then estimate the outcome of the decision and be responsible for its results. Two good questions to ask when faced with an ethical dilemma are, "Will my actions be fair and just to all parties affected?" and "Would I be pleased to have my closest friends learn of my actions?"

　　Individuals in management accounting and financial management have a unique set of circumstances relating to their employment. To help them assess their situation, the Institute of Management Accountants has developed the following "Standards of Ethical Conduct for Practitioners of Management Accounting and Financial Management."



　STANDARDS OF ETHICAL CONDUCT FOR PRACTITIONERS OF MANAGEMENT ACCOUNTING AND FINANCIAL MANAGEMENT

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