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发布时间：2006-08-13 22:43     点击：

　　　Communicate unfavorable as well as favorable information and professional judgements or opinions.

　　　Refrain from engaging in or supporting any activity that would discredit the profession.



　　　　　　　　　　　　　　　　　　　　　OBJECTIVITY

　　Practitioners of management accounting and financial management have a responsibility to:

　　　Communicate information fairly and objectively.

　　 　Disclose fully all relevant information that could reasonably be expected to influence an intended user's understanding of the reports, comments, and recommendations presented.



　　　　　　　　　　　　　　　　　RESOLUTION OF ETHICAL CONFLICT

　　In applying the standards of ethical conduct, practitioners of management accounting and financial management may encounter problems in identifying unethical behavior or in resolving an ethical conflict. When faced with significant ethical issues, practitioners of management accounting and financial management should follow the established policies of the organization bearing on the resolution of such conflict. If these policies do not resolve the ethical conflict, such practitioners should consider the following courses of action.

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%20%20%20%20%20%20%20%20　　　Clarify relevant ethical issues by confidential discussion with an objective advisor (e.g., IMA Ethics Counseling service) to obtain a better understanding of possible courses of action. - Consult your own attorney as to legal obligations and rights concerning the ethical conflict.

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