The Institute of Management Accountants' Statement of Ethical Professional Practice

question 50

Multiple Choice

The Institute of Management Accountants' Statement of Ethical Professional Practice for management accountants includes the elements of:

• A)Competence, confidentiality, integrity, and relevance.
• B)Competence, confidentiality, integrity, and credibility.
• C)Competence, confidentiality, independence, and objectivity.
• D)Competence, accuracy, integrity, and independence.

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Definitions:

Subjective Feelings

Personal experiences of emotions that are unique to the individual, shaped by personal perceptions, thoughts, and contextual factors.

Objective Realities

Circumstances or facts that exist independently of human thoughts, beliefs, or feelings.

Objective Realities

External or physical realities that exist independently of personal feelings, opinions, or perceptions.

Subjective Feelings

Personal emotional experiences or sensations that are perceived by an individual, differing from objective measurements.