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F1題庫_2019年ACCA考試F1第八章模擬練習題(4)
2019-08-29 16:26:44 來源: 中公財經 瀏覽量:

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acca考試題

1.(a) Are the following statements about ethics true or false?

(i) The teleological view of ethics is based on duty

(ii) Bribery can sometimes be legal

(iii) Virtue ethics suggests that managers should incorporate values such as fairness and loyalty into their decision-making

(iv) An accountant's ethical behaviour serves to protect the public interest (2 marks)

2.(b) Which two of the following are criticisms of absolutism?

A It takes no account of evolving norms

B It leads to a philosophy of anything goes

C It makes short-term desires equivalent to longer-term interests

D It is based on a fundamental contradiction

E Whatever source is used, human interpretation will lead to different views

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