Accounting › Section P · Managerial accounting and cost behavior › Topic P.2
Managerial accountants: roles, skills, and ethics
Managerial accountants sit beside the people who run a business, shaping prices, budgets and investments. This topic covers where they work, the skills the job demands, the CMA credential and the ethical standards that keep their numbers trustworthy when pressure mounts.
In this topic
- A business partner, not a scorekeeper
- The skills the job demands
- Where management accountants sit
- The IMA and the CMA credential
- The IMA Statement of Ethical Professional Practice
- Where the pressure comes from
- Resolving an ethical conflict
- Worked example: a bonus within reach
- Worked example: the supplier's cousin
- Common mistakes to avoid
- Key takeaways
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