This document discusses ethics and guidelines for accountants from the Institute of Management Accountants (IMA). The IMA guidelines emphasize credibility, competence, and confidentiality. Specifically, accountants should communicate information fairly and objectively, recognize professional limitations, follow applicable laws and regulations, and ensure confidential information is not disclosed unless legally obligated. The document also provides an overview of just-in-time (JIT) production and lean manufacturing, noting lean focuses on customers while JIT aims to complete production and receive materials just in time.