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Cost and Return - Professional Ethics in Business Logo cima

  Tanya Barman |   Free |   BPP |   Aug 2017 |   01:30 h |   AICPA Store
Learning Objectives

On completion of this course, you will:

  • Appreciate the developments in ethics in the business context globally and the role of reporting.
  • Understand the key principles of the IFAC International Ethics and Standards Board of Accountants Code of Ethics, adopted by CIMA and the CGMA Code which aligns the CIMA code with the AICPA.
  • Consider ethical dilemmas and their resolution.
  • Recognize the particular role management accountants can play in contributing to ethical management practices.
Course Duration: 1 hour

This course does not offer CPE credit.

As professional management accountants, CIMA members and registered students throughout the world have a duty to observe the highest standards of conduct and integrity, and to uphold the good standing and reputation of the profession. Research and activity in the field of business ethics and sustainability, the growing influence of investors, consumers, employees and wider society, all point to the necessity of embedding wider ethical considerations into strategy and performance measurement. The last few years have highlighted the costs of acting unethically, with a spate of business failures, high public distrust and now, increasingly, public protest against corporate and government misdemeanors. Management accountants have a specific role in not only upholding their related institute's code of ethics, but also in acting as a role model and influencer in regard to ethical practice and promoting responsible business for the long term.

Topics covered:
  • Management accounting: Business: Strategy, Advanced
  • Management accounting: People: Influence, Advanced
  • Management accounting: Ethics, integrity & professionalism: Ethics, integrity & professionalism