Suppose, as CEO of the Smart Phone company, that you were close to reaching a sales target for this period but needed to ship as many products as possible before year end. You asked the VP Finance, who is a Certified Management Accountant, to arrange with the VP Marketing for early delivery of orders currently scheduled for delivery in the next period.The VP Finance agrees. According to the Institute of Management Accountants' Statement of Ethical Professional Practice, is this practice unethical? Which professional standards are relevant in this situation?