Code of Conduct for Management Accountants
as independent professional accounting field that featured on the ethics of the profession is. The reason that the accounting profession is to provide accurate and reliable information, including users, both inside and outside the organization. The current presentation information online is more acceptable if no ethics in the profession. Cause massive losses in the wider world has resulted in professional accountants to play a role in managing more business. In the economic environment where competition is fierce. If an accountant to handle unethical economic situation of the market will fluctuate. Professional is an indispensable tool for the control of management accountants in professional ethics. Professional accountants to manage the first was set up in Canada, the Society of Management Accountants of Canada, England, with the Institute of the Institute of Chartered Management Accountants: ICMA Australia Institute of the Institute of Chartered Accountants in Australia the country. The United States has established the Institute of Management Accountants (Institute of Management Accountants: IMA) IMA is a professional accountant to manage the largest. There are a lot of accountants. The main function of managing and Configuration Management Accountants. And administers the test, those who want to register an account management allowed (Certified Management Accountant: CMA) in Canada have been tested for the accountant to management have allowed to become an accountant industry. Registration (Registered Industrial Accountants: RIA) Additionally, IMA is also an organization that is responsible for setting ethical standards to regulate the profession of accountants to manage. The ethical standards of the profession, IMA. It defines the responsibilities of management accountants to be four reasons: (Hilton. 2002nd)
1. Ability to management accountants must learn to develop their knowledge and professional skills. To follow the law Regulations and professional standards regularly Must provide complete and transparent financial reporting. And to comment on the financial statements when the data are analyzed, relevant and reliable, then
two. Confidentiality; Management accountants must not disclose confidential corporate information. Unless assigned to disclose Need to comply with regulations or
three. Loyalty Management accountants have a devotion to duty and professional. No interest or property to make any impact on the performance of duty
4. Neutrality management accountants to be presented with fairness. No bias or partiality And disclosure of relevant and the decisions of the users of financial statements in its entirety
, although Thailand has no professional institutions accountants to manage, especially with no testing to be registered as an accountant for a deal. Like allowed abroad But to perform its duties and responsibilities related to the presentation of accounting information for management, or an accountant to management. Accountants should have unique properties and are responsible for presenting the information as well. The FAP has set its regulations No. 19 of the Code of Ethics for Professional Accountants 2553 as a guideline for developing and overseeing the operations of the accounting profession in the correct ethics of the accounting profession. (The Federation of Accounting Professions. 2553),
the Code of Professional Accountancy consists of the following 10
1. Transparency
2. Independence
3. Justice
4. Honesty
five. Wisdom
6. Standard operating
seven. Confidentiality
8. Responsibility to Clients
9. Responsibility to Shareholders Partner entity of professional conduct
10. Responsibility colleagues And general etiquette
การแปล กรุณารอสักครู่..