整理的ACCA科目P1 Professional Accountant笔记（notes)（11）

整理的ACCA科目P1 Professional Accountant笔记（notes)（11）

Part E – Professional Values and Ethics
Ethical theories: Relativism vs. Absolutism
Relativism and absolutism both refer to the ethical and moral belief systems in society.
Relativism
(1) Relativism is the view that there are a wide variety of ethical beliefs and practices in different cultures. According to relativism, what is ‘correct’ in a given situation will depend on the conditions at the time. The right and wrong are culturally determined.
(2) There are many sets of moral rules. Those rules will change over time in one society and will be different in different societies.
(3) Moral ‘truth’ is less likely to be imposed, simply because different ethical and belief systems are accepted within the theory.
(4) Ethical and beliefs continue to change.
(Advantages)
(5) Relativism highlights our cognitive bias and notational bias.
(6) Relativism highlights differences in cultural beliefs. Relativism resolves moral conflict between people.
(Disadvantages)
(7) It is possible to argue that some universal truths exist. Relativism leads to a philosophy of ‘anything goes’. Denying the existence of morality and permitting activities that are harmful to others.
(8) Ideas such as objectivity and final truth do have value.
Absolutism
(1) Absolutism is the view that there is an unchanging and immutable set of moral rights or precepts that will hold true in all situations. There standard beliefs and practices will be common to all societies. Absolutism is built on the principle that objective, universally applicable moral truths exist and can be known.
(2) There is one set of moral rules that are always true.
(3) Absolutism implies that ‘truth’ in one culture may be imposed as ‘truth’ in another culture.
(4) Absolutists tend to believe that each culture has its own ‘truths’ and that truth should be protected in that culture. However, some basis morals will always be included within each culture.
(Advantages)
(5) Absolutism lays down their certain unambiguous rules that people are able to follow.
(Disadvantages)
(6) Absolutist ethics takes no account of evolving norms within society and the development of ‘advances’ in morality.
(7) What happens when two absolutist positions appear incompatible?
Kohlberg’s Stages
(1) Kohlberg explains the ethical development of individuals in terms of progression through three levels of moral development with two sub-stages within each level.
(2) Level One: the individual is focused on self-interest, external rewards and punishment. (a) Right and wrong are defined according to expected rewards/punishment; (b) Right is defined according to whether there is fairness in exchanges.
(3) Level Two: the individual tends to do what is expected of them by others. (a) Actions are defined by what is expected of individuals by their peers and those close to them; (b) The consideration of the expectations of others is broadened to social accord in general terms rather than immediate peers.
(4) Level Three: the individual starts to develop autonomous decision making which is based on internal perspectives of right/wrong ethics. (a) Right and wrong are determined by reference to basic rights, values and contracts of society; (b) Individuals make decision based on self-chosen ethical principles which they believe everyone should follow.