DE 19-21 The Institute of Management Accountants' Standards of Ethical Conduct for Management Accountants (Exhibit 19-15, page

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DE 19-21 The Institute of Management Accountants' Standards of Ethical Conduct for Management Accountants (Exhibit 19-15, page 776) require management accountants to meet standards regarding Competence Confidentiality . Integrity . Objectivity Consider the following situations. Which guidelines are violated in each situation?

a. You tell your brother that your company will report earnings significantly above financial analysts' estimates.

b. You see that others take home office supplies for personal use. As an intern, you do the same thing, assuming that this is a "perk."

c. At a conference on e-commerce, you skip the afternoon session and go sightseeing.

d. You failed to read the detailed specifications of a new general ledger package that you asked your company to purchase. After it is installed, you are surprised that it is incom- patible with some of your company's older accounting software.

e. You do not provide top management with the detailed job descriptions they requested. because you fear they may use this information to cut a position from your department.

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Accounting

ISBN: 9780130906991

5th Edition

Authors: Charles T. Horngren, Walter T. Harrison, Linda S. Bamber, Betsy Willis, Becky Jones

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