I disagree because there are some companies that are willing to do the wrong thing to get the most profit or sales. If it's beneficial enough, they might be tempted to ignore the right thing. 13. Yes because those who hold the management role have more power than others and must be even more cautious when acting for the future of a company. 14. The three forms of accounting certification are CPA, CMA, and CIA. The best certification for a management accountant is the CMA because it is accepted globally and requires the certificate holder to be up to date on everything related to management. 15. The two exams that must be passed to obtain the certificate are decision making and financial planning, performance and control. They must meet different qualifications than accountants, which puts them in a better position to manage certain areas of a business. Chapter 21. An accounting information system can be described as a form of gathering information by analyzing, classifying and managing data so that it can be provided to others. 2. Financial accounting system focuses on outputs to external users while cost accounting focuses on internal outputs to meet the needs of the business.