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管理会计师是有义务对自己的职业、对公众甚至是对他们自己保持最高道德行为准则的,也正是因为这个职业的特殊性,其职业道德也会相对比较严格一些。本文简单的探讨国外的管理会计师职业道德。
Management accountants are obliged to uphold the highest ethical standards for their careers, the public and even themselves. It is also because of the particularity of the profession that their professional ethics will be relatively strict. This article briefly discusses the professional ethics of management accountants abroad.