Page 11 - Microsoft Word - 00 Prelims.docx
P. 11

Business ethics





                          The role of the accountant





                             A management accountant’s role is to provide crucial information that
                             forms the basis of decision-making in an organisation.


                             Unethical behavior impacts on:

                                  jobs

                                  financial viability

                                  tax-payers’ money wasted or misused.


                             Public interest

                             Common well-being or general welfare of society.

               Professional accountant has wider duty to act in the best interests of the public at
               large, as well as to the business and its owners.












































                                                                                                        5
   6   7   8   9   10   11   12   13   14   15   16