An accountant has concerns that a particular transaction is being recorded in a manner that does not reflect the nature of the transaction and believes that alternative accounting is being used to avoid recording the appropriate expense for a period. The accountant attempted to speak to the accounting manager, but the manager rebuffed the accountant and said there was no time to discuss the issue further. According to IMA’s Statement of Ethical Professional Practice, what is the next appropriate step the accountant should take regarding this issue?