$1-30.$ A management method in which managers and employees commit to a process of

continuous improvement is best described as:

a$.$ Total quality management

b$.$ Business process improvement

c$.$ Lean accounting

d$.$ The theory of constraints

$1-31$ Professional certifications are issued by the American Institute of Certified Public

Accountants $($AICPA$),$ the Institute of Management Accountants $($IMA$),$ The Chartered Institute

of Management Accountants $($CIMA$)$ and the Society of Management Accountants in Canada

$($CMA$-$Canada$),$ among other professional accounting organizations. The Certificate in

Management Accounting $($CMA$)$ is issued by:

a$.$ CIMA

b$.$ IMA

c$.$ CPA Canada

d$.$ AICPA

$1-32.$ To determine whether a particular action is professionally ethical or not, using the Institute

of Management Accountants Statement of Ethical Professional Practice, it is necessary to know:

a$.$ Whether the act is legal in your jurisdiction

b$.$ The intent and the business context of the act

c$.$ The amount of the fraud or theft that is involved

d$.$ Whether the management accountant is certified or not