2012年ACCA《P1专业会计师》备考复习指导35
2012年ACCA《P1专业会计师》备考复习指导35
- Influence factors on ethical decision-making There are two main types of influence factors on this decision process <1> Individual – the characteristics of the individual making the decision <2> Situational – the features of the context which determine whether the individual will make an ethical or unethical decision a. Issue-related factors b. Context-related factors Individual influences <1> Age and gender <2> National and culture beliefs: individualism/ collectivism; power distance; uncertainty avoidance; masculinity/femininity <3> Education and employment <4> Psychological factors <5> Personal integrity <6> Moral imagination Situational influences <1> Issue-related factors a. Moral intensity (a) Magnitudes of consequences: the harms or benefits that will results (b) Social consensus: the degree of general agreement about the problem (c) Probability of effect: the probability of the harms or benefits actually happening (d) Temporal immediacy: the speed with which the consequences are likely to occur (e) Proximity: the feelings of nearness that the decision-maker has for those who will suffer the impacts of the ethical decision (f) Concentration of effect: whether some persons will suffer greatly or many people will suffer lightly b. Moral framing – factors which influence how intense the ethical issue is perceived to be by decision makers. <2> Context-related factors a. Systems of reward b. Authority c. Bureaucracy d. Work roles e. Organizational field f. Organization culture g. National and culture context |
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