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Internal control and risk management are the two areas that are primarily impacted by human behavior. Therefore, those are the primary areas where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.
Management accounting is not a primary area where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.
Although ethics are very important in preventing fraudulent financial reporting, financial reporting is not a primary area where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.
Although ethics are very important in preventing fraudulent financial reporting, financial reporting is not a primary area where management accountants have a responsibility to act as change agents within their organizations where ethics are concerned.