To become a Certified Management Accountant (CMA), you must to satisfy these requirements:
• Institute of Management Accountants (IMA) membership
• Enter a CMA program
• Bachelor's degree from an officially authorized college or university (or a qualifying professional certificate)
• Two years of uninterrupted professional experience as a Management Accountant or Financial Manager
• Pass both parts of the CMA Exam
• Follow the IMA's Statement of Ethical Professional Practice
There are two parts to the Certified Management Accountant's exam. The first part has 100 questions and 2 essay questions on the topics of external financial reporting decisions; planning, budgeting, and forecasting; performance management; cost management; and internal
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As indicated by the IMA Statement of Ethical Professional Practice, I discussed the issue with my manager, but she did not agree with my assessment. Subsequently, after a period of time had passed, I reiterated my concerns. She insisted that I do what she asked, and I told her if she wished to proceed with that course of action, she should reassign the case. She told me I would do what she told me to do or she would write me up for being insubordinate. She hauled me into the Chief's Office, and I expressed my concerns. The Chief agreed with my reservations, and she back peddled, saying that she misunderstood what I was …show more content…
On 02/24/2016, the Sacramento Chapter is having a meeting in Rancho Cordova about the construction contract oversight for the new Kings arena. On 03/15/2016, the Sacramento Chapter is having a meeting in Rancho Cordova about developing an anti-fraud program to defend against emerging social engineering schemes. On 03/29/2016, the Sacramento Chapter is having a seminar in Rancho Cordova on essential soft skills for a high-performing internal audit function. On 04/07/2016, the Sacramento Chapter is having a member appreciation event and student networking mixer at the Sacramento Kings vs. Minnesota Timberwolves basketball game. The meeting about the construction contract oversight for the new Kings arena sounds interesting because it would be interesting to know why the Institute of Internal Auditors feels the need to have a meeting to discuss the new Kings arena. The mixer at the King's game just sounds like a good time and is a good networking
People from all walks of life face many ethical dilemmas. These dilemmas have consequences. Our worldview determines how we deal with these dilemmas, and guides us to the right decisions. In this essay, I will examine an ethical issues through my Christian worldview. I will also present other viewpoints, and compare them to mine.
Ethical Dilemmas? Well what are ethical dilemmas though? Ethical dilemmas are a case of reasoning that involves a right versus right decision. As anyone can comprehend, an ethical dilemma has multiple answers. In any case involving a right versus right decision, it is based on a number of factors, including your intuition, thinking and even feeling. However, to solve these predicaments, Kidder came up with 3 principles that are aimed at assisting the decision making process. Although Kidder determined these principles, making a decision involving ethical dilemmas revolves around the idea of a person’s own values and what they believe is right in their own mind.
As a medical assistant I can make a patient with a skin disorder feel more comfortable by allowing the patient to tell me what they are willing to do. I would not overstep my boundaries by pushing a patient to do something that they are not comfortable with. Although if the doctor is recommending that a patient needs to show more skin than they are used to, I as the medical assistant will tell the patient why it is advised and why they should corporate. If the patient still does not want to do it, I will simply note it in their chart and let the doctor handle the situation from then on.
The ethical dilemma that the National Collegiate Athletic Association (NCAA) faced in this case was prioritizing the rights of the individual as opposed to prioritizing the revenues of the organization. This could also be interpreted as a stakeholder versus shareholder situation in which the stakeholders are the student athletes and the shareholders are the universities that expect to earn revenue from their athletics teams. The NCAA has a responsibility towards both groups. As a national organization, they would want to protect the rights of the individuals in order to defend student athletes from exploitation and from being taken advantage of. This meant that students could not be used for advertising or marketing purposes. However, the NCAA
There are some times when there is no choice but to make decisions with possible ethical consequences at some point in any human services career when an ethical dilemma is faced. If one chooses not to make a decision, it is a decision itself (Keith-Spiegel & Koocher , 2010).
thical work by program evaluators needs honesty and transparency among stakeholders. The ethical guidelines are crucial to carrying out any form data collection. The Joint Committee on Standards for Educational Evaluation (JCSEE) help protects both the stakeholders and evaluators (JCSEE, 2016). The power of data, however, to decide program deficiencies and tell the field evaluators about effective programs. Ethical considerations and dilemmas found in Grand City’s “Ethical Dilemmas,” “Project Plan for Evaluation Statewide Afterschool Initiative,” and “Evaluation of a School Improvement Grant to Increase Parent Involvement” comes down to objectivity. What we think of objectivity is bias, prejudice, and the underlying assumptions that may
We make decisions for the better or for the worst. Everyday some are bigger than others. They affect our everyday lives more than we think. I remember one specifically I regret making. It was November of my freshman year of high school. It was a cold Friday night. Me and my friends decided it would be cool if we snuck out. So we did and we went and met up with a couple of girls. The whole time my conscience was telling me it was a bad idea but were teenage boys its normal to sneak out. So we did and we didn't get back to my friends house until two in the morning. When I went home the following morning I walked in to see my parents sitting at the kitchen table just waiting for me to come home. They were furious at me. I ended up being grounded
Exhibit 1 explains the decision tree. It is used in globally to implement ethical and social duties. The companies are earning large profits in third world country markets. Third world countries are profiting from tobacco sales. 75% of the price of cigarettes in taxes are in Brazil. Because living in third world countries are not ideal, Tobacco companies made sure their products will lead them to a gateway out of their troubles. This is influenced by western culture as we see many celebrities smoking cigarettes. Finally, when considering the individual there are two perspectives to consider, the individual form his/her perspective and the individual from our (western) perspective. The individual viewed from their own perspective most certainly
In theory there are no errors in researches in human genetics, however in reality ethical misunderstandings do occur since there is a link between genetic heritage and people’s lives. In this answer I am going to discuss ethical considerations using and example of twin studies and a study led by Bouchard et al. (1990)
The issue of ethical choices as assessed from the perspective of the modern population may appear easier than it might seem at the time when the decision was made. In the situation of the Founding Fathers and the choice that they made with respect to establishing the state in the form that was discussed during the closed seating, could be justified by the result they achieved. For utilitarian ethics and the ethics of virtue, their activities should have been justified and supported. Still, it may also be questioned if there was the need to complete the procedure covered.
Life is not guarantee but death is. There is no simple way to discuss death especially with the ones we love the most. However, it is one that people need to have more of. How and when is not necessarily determine in all situations. Who would you want to be your decision maker? Who would make these decisions for you and in regards to your actual life? If you want to be resuscitated or put on life support all require medical directives. For example, you get in a car crash and then are brain dead. Would you rather be put on life support or naturally die? Ultimately, if you are dying or die you want to have directives and people in pace to assist you. In this essay will describe some of the legal and ethical aspects associated with consent, role
to think about better ways to get their kids in how their lives will be changed by divorce. This would encourage the parents and the children to make the transition a bit easier in the divorce for the entire family.
However, the coverage of this act is limited as it only applies to industries that are federally regulated. Moreover, companies such as Hooters have openly discriminated against people during hiring processes. For instance, Hooters will only hire female servers, which is legally permitted by the Bona Fide Occupational Qualification. They have avoided several lawsuits by arguing that their business is fueled by female sex appeal and it will significantly impact their business operations if being an attractive female was not a job requirement. On the other hand, for applicants that progress to the interview phase, employers should create a set of equal questions to ask all the potential employees in order to eliminate bias. The Ontario Human
I believe that the first ethical consideration is the fact that the potential employee was upfront in revealing that he had a degenerative progressive condition that could result in a disability. He did not have to bring this to our attention and his physicians are not even able to predict when the disabling condition will appear or if it will appear at all. The candidate was demonstrating his own highly ethical behavior which is ultimately what we are looking for in an employee.
I am a full time student, while doing part time job at gas station as a cashier cum customer service representative. My job responsibilities are usually help customer and take the necessary payments from customers. Often it happened that some customer left their remaining small change (5 or 10 cents) by saying keep the change. Every day total of tips 1 or 2 dollar, monthly or yearly this can be sum-up a big total. I was in an ethical dilemma what should I do with that tips every day? Should I keep those tips for myself? Would not that be steeling, illegal? What if I decide to take those tips and someone or manager see me taking those tips in my pocket what they would think of me? Or should I drop those tips in the store cashier. To me it was completely an ethical dilemma. Morally or ethically which side should I choose so that at the end will also feel better for my decision?