Given the ideals and theoretical foundation of capitalism, first determined by Adam Smith, it is true that he would believe that giving the resources to the private citizens in society would allow them to be more effectively allocated to those in need, as opposed to handing it to the government.

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The standards of ethical conduct for practitioners of management accounting and financial management contains a policy regarding

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The standards of ethical conduct for practitioners of management accounting and financial management contains a policy regarding confidentiality that requires that management accountants refrain from disclosing confidential information acquired in the course of their work except when authorized by management, unless legally obligated to do so.

What are the ethical standards of management accounting?

The Institute of Management Accountants created four principles for moral behavior in management accountants' professional endeavors. Competence, discretion, honesty, and credibility are the four standards.

What are the 4 IMA standards of ethical practice?

The fundamental moral values of IMA are: Honesty, Fairness, Objectivity, and Responsibility.
Members are expected to follow these guidelines and to inspire others in their organizations to do the same.

Learn more about IMA standards

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