Ethics is the cornerstone of effective accounting practice. The ethical guideline of the CMA has four main sections: (a) Competence; (b) Confidentiality; (c) Integrity, and (d) Objectivity. For the following case relate how the management accountant did not live up to the code of ethical conduct by addressing each of the four main sections.
Sally, a CMA employed by Feel Good Food Products, Inc., was approached by her supervisor about a quarterly budget variance report for the shipping department. Bob, Sally's supervisor, asked her to go light on the problems with the shipping department's budget. Sally knows that Bob is dating the shipping department manager. Sally's annual review is in two weeks and she needs a good review in order to get the maximum 5% raise that Feel Good will offer this year. In the past Sally and Bob have been at odds over her hard-line approach to budget variance reviews. She knows that if she does what Bob is asking she will likely get a good review and the much needed raise. After much agonizing she decides to do what Bob is asking telling herself 'after all it is only a quarterly budget review'.
How would your answer differ if Sally had decided not to follow Bob's request? This case report should be approximately two paragraphs long.

rsenn

Any successful business person sells what the immediate customer wants to buy. Sally should do as her boss requests. he has let her know what he wants to buy.