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

Question

Quizplus · Accepted Answer

The IMA Code of Conduct's competence section states that management accountants should "perform professional duties in accordance with relevant laws, regulations, and technical standards" and "maintain an appropriate level of professional expertise by ongoing development of knowledge and skills." Ignoring data in favor of unsupported opinion goes against these principles and implies a lack of competence.

When a Management Accountant Ignores Data in Favor of Unsupported