The role of the management accountant and CIMA

A management accountant's role is to provide the crucial information that forms the basis of decision-making within an organisation. If work is undertaken badly or in bad faith there can be wide-ranging consequences. Unethical behaviour can affect not only the accountant (perhaps resulting in disciplinary action against the individual by CIMA), but may also affect the jobs, financial viability and business efficacy of an organisation in which the accountant works. CIMA Official Study Text, Paper BA4, Kaplan Publishing

As well as educating and regulating its students and members, CIMA also has public interest responsibilities to uphold both through its own work and through the actions and behaviours of the CIMA community.

CIMA is committed to upholding the highest ethical and professional standards and to maintaining public confidence in management accounting. All students and members are expected to comply with the Code. Therefore, as you go through your studies you will be expected to demonstrate, at all stages of exams, your understanding of the Code. This will continue through your working life. Acting ethically and keeping your knowledge up to date helps you stand out as a professional.


Responsible business practices are becoming increasingly important in today's interconnected and data-driven world. In these webcasts, our members explain the importance of ethics in the accountancy profession and how accounting professionals play a key role in the ethical business landscape.