Business ethics (also corporate ethics) is a form of applied ethics or professional ethics that examines ethical principles and moral or ethical problems that arise in a business environment. It applies to all aspects of business conduct and is relevant to the conduct of individuals and entire organizations.
IMA's commitment to ethical professional practice includes overarching principles that express our values and standards that guide our conduct. These principles are described in the IMA Statement of Ethical Professional Practice, which sets forth standards:
- Competence
- Confidentiality
- Integrity
- Credibility
- Resolution of Ethical Conflict
IMA members are required to act in accordance with these principles and to encourage others within their organizations to adhere to them.