(Ethics) In pursuing organizational strategy, cost and management accoun¬ tants want to instill taist between themselves and their constituents including other organizational members and the independent auditing firm. The IMA published a code of conduct for management accountants.

a. List and explain each of the major guidelines of the IMA’s code.

b. What steps should a cost accountant who detects unethical behavior by his or her supervisor take before deciding to resign?

LO1.