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2012年ACCA《P1专业会计师》备考复习指导35

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更多 发布于:2012-10-18 16:32
2012年ACCA《P1专业会计师》备考复习指导35
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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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