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1、StatementsonManagementAccountingLEADERSHIP,STRATEGIESÐICSTITLEValuesandEthics:FromInceptiontoPracticeCREDITSIMA®wouldliketoacknowledgetheworkofNickA.whoservedasreviewers,andtoRaefLawson,Ph.D.,Shepherd,FCMC,FCCA,CGA,ofEduVisionInc.onwhoseCMA,CPA,IMAdirectorofresearchand
2、professor-in-workthisSMAisbased.ThanksalsogotoChristopherresidence,whoservesasserieseditor.Dowsett,MikeVanRoy,andCurtVerschoor,PublishedbyCopyright©2008intheUnitedStatesInstituteofManagementAccountantsofAmericabyInstituteofManagement10ParagonDriveAccountantsMontvale,NJ076
3、45www.imanet.orgAllrightsreservedStatementsonManagementAccountingLEADERSHIP,STRATEGIESÐICSValuesandEthics:FromInceptiontoPracticeTABLEOFCONTENTSI.ExecutiveSummary................1ExhibitsII.Introduction.....................1Exhibit1:ASchematicFrameworkfortheValuesandEt
4、hicsinaChangingWorld...2CreationofaSystemforEthicalExpectationsChangewhenSocietyConduct....................6Changes........................3Exhibit2:AreasofEthicalBehaviorFocus..19III.Scope..........................4IV.Values,Ethics,andAccounting.........7V.DefiningandDev
5、elopingtheOrganization’sBehavioralValues.......9VI.LeadershipbyExample.............11EthicalLeadershipbyManagersandSupervisors.....................11EthicalLeadershipbyFinanceandAccountingProfessionals....................13VII.EthicsandInternalControls..........14VIII.Pra
6、cticalApplication:ConvertingIntentintoOperationalReality.............16TheRightPeople..................16TheCriticalRoleofEmployeeTraining..17BuildingEthicsintoWorkBehavior.....18BuildingEthicsintotheApproachtoWorkManagement.....................18IntegratingCodesofEthicsi
7、ntoBusinessPlanning........................21WhenThereAreNoProcedurestoFollow22IX.MeasuringandImprovingEthicalCompliance......................22HumanPerformanceFeedbackLoop....23SurveyTools.....................23ImportanceofanOutlet:AWhistleblowingFramework...............
8、.......24X.Glossary........................24XI.ReferencesandResources..........26LEADERSHIP,STR
