2014年ACCA考试《P2公司报告》高分必备试题10
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3.The social and ethical environment
Firms have to ensure they obey the law: but they also face ethical
concerns, because their reputations depend on a good image.
Ethics: a set of moral principles to guide behaviour
Ethical problems facing managers
Social responsibility and businesses
4.Ethics in organizations
Leadership practices and ethics
Two approaches to managing ethics:
A compliance-based approach is primarily designed to ensure that the company acts within the letter of the law, and that violations are prevented, detected and punished.
An integrity-based approach combines a concern for the law with an emphasis on managerial responsibility for ethical behavior.
5.Principles and guidance on professional ethics
A distinguishing mark of the accountancy profession is its acceptance of the responsibility to act in the public interest.
The fundamental principles
Integrity – straightforward and honest
Objectivity – should not allow bias, conflict of interest or undue influence of others
Professional competence and due care – members have a continuing duty to maintain professional knowledge and skill at a level required to ensure that a client or employer receives the advantage of competent professional service based on current developments in practice.
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