Management Accountants Are Similar to CAs and CGAs in That

question 24

Multiple Choice

Management accountants are similar to CAs and CGAs in that they

• A) give opinions on financial statements.
• B) are licensed by the Canadian Institute of public accountancy.
• C) adhere to codes of conduct.
• D) are independent of the company they work for.

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Definitions:

Repression

In psychology, a defense mechanism where unpleasant thoughts, memories, or desires are pushed out of conscious awareness.

Sublimation

A defense mechanism where socially unacceptable impulses or idealizations are transformed into socially acceptable actions or behavior.

Displacement

In psychoanalytic theory, a defense mechanism where the mind substitutes either a new aim or a new object for goals felt in their original form to be dangerous or unacceptable.

Defense Mechanism

Psychological strategies used unconsciously by individuals to protect themselves from anxiety and to cope with reality or maintain self-image.