How to responds to denises discussion below cite source style apa

The Standards of ethical conduct for management accountants would be useful in any organization looking to maintain a positive reputation. The principles of honesty, fairness, objectivity, and responsibility are key factors in creating a sense of trust and credibility among members that might set the standard for similar ethics in other areas of the organization.

I was not particularly surprised by any of the points covered in the code. In comparison with the AICPA Code of Professional Conduct, both documents read very similarly in their emphasis on the standards of competence, confidentiality, integrity, and credibility. However, while both the AICPA Code of Professional Conduct and the IMA Statement of Ethical Professional Practice aim to uphold ethical standards in accounting, they differ in their audience - internal accountants or CPAs, scope - internal considerations compared to a wider range of activities and services, and level of detail. The AICPA Code of Professional Conduct is more comprehensive and detailed and provides specific guidance, whereas the IMA Statement of Ethical Professional Practice establishes a similar set of guidelines in a much more general and concise document.

References

Institute of Management Accountants. (2017). Statement of Ethical Professional Practice. Retrieved from https://www.imanet.org/research-publications/statements-on-management-accounting/ima-statement-of-ethical-professional-practice

American Institute of Certified Public Accountants. (2020). Code of Professional Conduct. Retrieved from https://us.aicpa.org/content/dam/aicpa/research/standards/codeofconduct/downloadabledocuments/2014-december-15-content-asof-2020-June-20-code-of-conduct.pdf