Ethical considerations for management accounting and financial
Free IMA CMA Part 2 (Strategic Financial Management) lesson in Professional Ethics. 14 min read, ~2,120 words.
The IMA Statement of Ethical Professional Practice has four overarching principles (Honesty, Fairness, Objectivity, Responsibility) and four standards (Competence, Confidentiality, Integrity, Credibility). Cite the named standard tied to the specific fact, not a vague 'unethical' label; violations are framed against standards, not principles. Resolution chain: immediate supervisor first (skip only...
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What this lesson covers
- Content
- Example 1
- Example 2
- Common Mistakes
- Check Your Understanding
- Exam Shortcuts
Learning objectives
- 2F2
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