When a Management Accountant Ignores Data in Favor of Unsupported

question 113

Multiple Choice

When a management accountant ignores data in favor of unsupported opinion, this action would speak most directly to which part of the IMA Code of Conduct?

• A)competence
• B)confidentiality
• C)independence
• D)credibility

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Definitions:

Individual Rights Principle

An ethical guideline that stresses the importance of respecting and protecting the rights of individuals in decision-making processes.

Persistence

The quality of continuing firmly or obstinately in a course of action in spite of difficulty or opposition.

Direction

Guidance or supervision provided to achieve a goal or follow a particular course of action; often implies leadership or the process of setting goals.

Intensity

The degree of strength, force, or energy with which an action is executed or a characteristic is manifested.