管理会计演进与信息需求.pptVIP

Professional Ethics Ethical business practices build trust and promote loyal, productive relationships with customers, employees and suppliers. Many companies have written codes of ethics which serve as guides for employees to follow. Professional Ethics Competence Confidentiality Integrity Objectivity Resolution of Ethical Conflict Professional Ethics Follow applicable laws, regulations and standards. Prepare complete and clear reports after appropriate analysis. Maintain professional competence. Competence Professional Ethics Do not disclose confidential information unless legally obligated to do so. Ensure that subordinates do not disclose confidential information. Do not use confidential information for personal advantage. Confidentiality Professional Ethics Avoid conflicts of interest and advise others of potential conflicts. Recognize and communicate personal and professional limitations. Do not subvert organization’s legitimate objectives. Integrity Professional Ethics Integrity Avoid activities that could affect your ability to perform duties. Refrain from activities that could discredit the profession. Communicate unfavorable as well as favorable information. Refuse gifts or favors that might influence behavior. Professional Ethics Objectivity Communicate information fairly and objectively. Disclose all information that might be useful to management. Resolution of Ethical Conflict Follow established policies of your organization. If unresolved or if policy does not exist: Clarify relevant concepts in a confidential discussion with an objective advisor to explore possible courses of action. Discuss problem with immediate supervisor. Professional Ethics Resolution of Ethical Conflict If immediate supervisor is involved in the unethical behavior, discuss at the next level. If problem is not resolved, the last resort is to resign. Generally, do not communicate ethical conflicts to outsiders. Professional Ethics (湖南师大附中内部资料)高三化学习总复习课件：高三第