As a Certified Management Accountant,Suzanne Is Bound by the Standards

question 109

Multiple Choice

As a Certified Management Accountant,Suzanne is bound by the standards of ethical conduct issued by the Institute of Management Accountants.During the course of business,Suzanne learned that her company has decided to discontinue a major product line.If she mentions this fact to her brother,who is a stockbroker,Suzanne could be in violation of the:

• A) competence standard.
• B) confidentiality standard.
• C) integrity standard.
• D) objectivity standard.

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Definitions:

Internal Factor

An influence originating from within a person, such as beliefs, desires, and personality traits, affecting their behavior and attitudes.

Future Expectations

Anticipations or beliefs about what will happen in the future, often influencing current decisions or behaviors.

Cultural Lens

The perspective through which an individual's culture influences their interpretation and understanding of the world.

Situational Attributions

Attributing behavior to external or situational factors, rather than to internal dispositions.