Amendment

The disciplinary rules of most regulatory bodies provide for amendment at a substantive hearing of the charge or allegation provided it can be done without unfairness to the practitioner. Many regulators’ rules provide for amendment at any time during the hearing: see, for example, those of the General Medical Council, Bar Standards Board, and Chartered Institute of Management Accountants. Other bodies provide for amendment at any stage before the panel makes its findings of fact: see, for example, the Nursing and Midwifery Council, General Dental Council, and General Pharmaceutical Council.

Proportionality

Proportionality is part of the legal framework of all regulators, particularly at the stages of interim orders and sanction. Proportionality is expressly referred to when considering sanction in the Chartered Institute of Management Accountants, Disciplinary Committee Rules 2015, rule 24(7) (in deciding what sanctions are to be imposed, the panel shall take into account the issue of proportionality). The fitness to practise rules of other bodies may state that the committee shall have regard to any sanctions guidance issued by the regulator: see, for example, General Pharmaceutical Council (Fitness to Practise and Disqualification etc) Rules 2010, rule 31(14), and Bar Standards Board, Disciplinary Tribunals Regulations 2017, rE204. The guidance itself will often say that the panel should make sure that any sanction it imposes is appropriate and proportionate, based on the individual facts of the case, and is in the public interest.

A New Look At Management Accounting

<h2 style="page-break-after: auto; text-align: justify; margin: 0in 0.5in 0pt; mso-pagination: none;"><span style="font-family: Times New Roman;"><span style="color: black; font-size: 10pt; font-weight: normal; mso-themecolor: text1;">This paper presents a comparison of the traditional management accounting with the new approach of management accounting with the use of latest information technology and manufacturing technologies.<span style="mso-spacerun: yes;">&nbsp; </span>The information and data of the research were gathered from various sources of secondary data. Many online articles and journals were available through these search engines such as Google, Infoseek, Lycos, Excites and Altavista. These articles were downloaded from Internet Websites including IFAC library, CPA online newsletters, Institute of Management Accountants, CIMA (Chartered Institute of Management Accountants), Technical Bulletin and Institute of Commercial and Financial Accountants.<span style="mso-spacerun: yes;">&nbsp; </span>The modern techniques used in Management Accounting are discussed. TQM (Total Quality Management), ABC (Activity Based Costing) and BSC (Balanced score card) are some of the tools that are introduced in management accounting to keep up with the latest technology.<span style="mso-spacerun: yes;">&nbsp; </span>This research highlights the emergence of new, more proactive management accounting that increasingly becomes part of the management team with the business process. The future roles and expectations of these accountants in the competitive global economy are discussed.</span><span style="color: black; font-size: 10pt; mso-themecolor: text1;"> </span></span></h2>

Comprometimento e ética profissional: um estudo de suas relações juntos aos contabilistas

Neste trabalho, apresenta-se um estudo das relações do comprometimento com a ética profissional junto aos profissionais da área contábil, na tentativa de averiguar se o nível de introjeção dos valores éticos influencia o seu nível de comprometimento. Na etapa empírica, foram utilizados dois instrumentos de mensuração, sendo um relativo ao comprometimento organizacional de Medeiros (2003), adaptado para a profissão, com 28 (vinte e oito) indicadores e outro com 20 (vinte), construído a partir do teorizado por Lisboa et al. (1997), que foi inspirado no código de ética do contador gerencial do Institute of Management Accountants, como um conjunto de quatro preceitos mínimos: a competência, o sigilo, a integridade e a objetividade, que na visão dos autores, representam as bases mínimas exigidas num código de ética, analisados a partir das técnicas de análise fatorial, regressão linear e test "t". Constatou-se que o comprometimento é influenciado pelo nível de introjeção ética e que existe diferenciação no comprometimento por parte das duas categorias profissionais: técnicos e contadores. O resultado do estudo mostra que o profissional de nível superior tem seu comprometimento influenciado diretamente pelo nível de introjeção dos deveres éticos da profissão em quatro bases diferentes, e o técnico em contabilidade em duas. O estudo mostra, também, que a objetividade é o maior preditor do comprometimento, sendo esse mais bem evidenciado pelos aspectos instrumentais e normativos, possibilitando considerar que as relações de troca e de necessidade se apresentam como salientes diante da atuação ética dos contabilistas.