87. Which of the following statements is false?
a. Management accounting is an integral part of the controller’s function in an
organization.
b. The Standard of Ethical Conduct for Management Accountants include concepts
related to competence, confidentiality, integrity, and objectivity.
c. Modern cost accounting plays a role in planning new products, evaluating
operational procedures, and controlling costs.
d. The COO (Chief Operating Officer) is primarily responsible for management
accounting and financial accounting.
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