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【正文】 dinates do not disclose confidential information. Do not use confidential information for personal advantage. Confidentiality 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill IMA Code of Ethics for Management Accountants Avoid conflicts of interest and advise others of potential conflicts. Recognize and municate personal and professional limitations. Do not subvert anization’s legitimate objectives. Integrity 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill IMA Code of Ethics for Management Accountants Integrity Avoid activities that could affect your ability to perform duties. Communicate unfavorable as well as favorable information. Refrain from activities that could discredit the profession. Refuse gifts or favors that might influence behavior. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill IMA Code of Ethics for Management Accountants Objectivity Communicate information fairly and objectively. Disclose all information that might be useful to management. 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Resolution of Ethical Conflict ?Follow established policies. ?For unresolved ethical conflicts: ?Discuss the conflict with immediate superior. ?If immediate superior is the CEO, consider the board of directors or the audit mittee. ?Except where legally prescribed, maintain confidentiality. IMA Code of Ethics for Management Accountants 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill Resolution of Ethical Conflict ?Clarify issues in a confidential discussion with an objective advisor. ?Consult an attorney as to legal obligations. ?The last resort is to resign. IMA Code of Ethics for Management Accountants 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill End of Chapter 1 169。 The McGrawHill Companies, Inc., 2023 Irwin/McGrawHill 演講完畢，謝謝觀看！
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