Section F 倫理

Content Specification Outline

Business ethics

Moral philosophies & values倫理的な考え方と価値
Ethical decision making倫理的な意思決定

Ethical considerations for management & financial management professionals 管理会計と財務管理における職業倫理

IMA’s Statement of Ethical Professional PracticeIMAの職業倫理的行動原理の規程
Fraud triangle不正行為のトライアングル
Evaluation & resolution of ethical issues倫理的論点の評価と解決

Ethical consideration for the organization 組織における倫理への配慮

Organization factors & ethical culture倫理的な組織風土
IMA’s Statement on Management Accounting,
“Value & Ethics: From Inception to Practice”
Ethical leadership倫理的リーダーシップ
Legal compliance法令順守
Responsibility for ethical conduct倫理的行動のための責任
Sustainability & social responsibilityサステナビリティと社会的責任
Section F 倫理

Part 2 Section F.3.3. Sustainability and Social Responsibility サステナビリティと社会的責任

Definition 言葉の定義 Sustainability Providing for the needs of the present generation while not compromising the abil...
Section F 倫理

Part 2 Section F.3.2. Influence of Government and Regulations on Ethical Business Practices 企業の倫理的行動への法規制の影響

Foreign Corrupt Practices Act (FCPA) 米国海外腐敗行為防止法 Anti-Bribery Provision The FCPA prohibits payments to foreign of...
Section F 倫理

Part 2 Section F.3. Ethical Consideration for the Organization 組織における倫理への配慮

概要 Every organization has a responsibility for the conduct of its members. Importance of Core Values Three bas...
Section F 倫理

Part 2 Section F.2. Ethics Considerations for management accounting and financial management professionals 管理会計と財務管理における職業倫理

IMA Statement of Ethical Professional Practice Principles IMA's overarching ethical principles include: Honesty, ...