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2012年ACCA《P1专业会计师》备考复习指导33

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更多 发布于:2012-10-18 16:31
2012年ACCA《P1专业会计师》备考复习指导33

Ethical theories
Ethical theories of relativism and absolutism
  <1> Ethical relativism
  a. Definition: Ethical relativism is the position that moral or ethical propositions do not reflect objective and/or universal moral truths, but instead make claims relative to social, cultural, historical or personal circumstances
  b. Characteristic:
  (a) There are many sets of moral rules. Those rules will change over time in one society and will be different in different societies
  (b) Moral truth is less likely to be imposed
  c. Approaches: Teleological / consequentialist approach
  <2> Ethical absolutism
  a. Definition: Ethical absolutism is the belief there are absolute standards against which moral questions can be judged, and that certain actions are right or wrong, devoid of the context of the act. These standard beliefs and practices will be common to all societies.
  b. Characteristic:
  (a) There is one set of moral rules that are always true
  (b) Truth in one culture may be imposed as truth in another culture.
  (c) Absolutists now tend to believe that each culture has its own truths and that truth should be protected in that culture. However, some basic morals will always be included within each culture
  c. Approaches: Deontological approaches
Teleological / consequentiality approaches – relativism
  This is a cunsequentialist theory – moral judgment based on outcomes and consequences of action. In other words, as long as the outcome is right, then the action itself is irrelevant.
  <1> Egoism – what is best for me?
  a. An action is morally right if the decision maker freely decides in order to pursue either their short-term desires or long-term interests.
  b. The egoist will also do what appears to be ‘right’ in society because it makes them feel better.
  <2> Utilitarianism – what is best for the greatest number?
  a. An action is morally right if it results in the greatest amount of good for the greatest number of people affected by that action.
  b. It applies to society as a whole and not the individual.
Deontological approaches – absolutism
  <1> Immanuel Kant spoke of motivation to act in terms of ‘imperatives’.
  a. A hypothetical imperative lays down a course of action to achieve a certain result.
  b. A categorical imperative defines a course of action in terms of acting in accordance with moral duty without reference to outcomes, desire or motive.
  <2> For Kant, moral conduct is defined by categorical imperatives. We must act in certain ways because it is right to do so – right conduct is an end in itself. There are three formulations of the categorical imperative for any action: an action is morally ‘right’ if it satisfies all three.
  a. So act the maxim of your will could hold as a principle establishing universal law
  Universalizing formula: the action can only be right if everyone can follow the same underlying principles.
  b. Do not treat people simply as means to an end but as an end in themselves
  Respect person formula: the point of this rule is that it distinguishes between people and objects. We regard people differently from the way we regard object, since they have unique intellects, feelings, motivations and so on of their own: treating them as objects denies their rationality and hence rational action.
  c. So act as though you were through your maxims a law-making member of the kingdom of ends.
  Autonomy formula: it means that we as rational beings are not just law followers, but also law givers. More explicitly, the dignity is the power of self-legislation. It is that a person would be uncomfortable if their actions were reported in the press.
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