管理会计人员应该有维持道德行为规范的责任,不仅仅是对于他们服务的组织,而且对于他们的职业,对于社会公众以及对于他们自身,都要求有这种责任。管理会计协会出于对这种责任的重视,已经颁布了一系列针对管理会计人员道德行为的规范。为达到管理会计工作的目的,坚持这个标准是必要的。管理会计人员不应做出违反这些标准的行为,同时也不要宽恕协会内部其他人员出现类似的行为。 ·能力·管理会计人员有责任做到: Managerial accountants should have the responsibility of upholding norms of ethical conduct not only for the organization they serve, but also for their profession, for the general public, and for themselves. Management Accounting Association out of attention to this responsibility, has issued a series of norms for the management accounting staff ethical behavior. In order to achieve the purpose of management accounting, adhere to this standard is necessary. Managerial accountants should not violate these standards, and do not forgive similar behavior by other people within the organization. Capability Management accounting staff is responsible for: