EG《道德与治理》知识点汇总:Impact of ethical or unethical decisions

2020第二学期澳洲注册会计师考试EG《道德与管理》知识: Impact of ethical or unethical decisions

 Impact of ethical or unethical decisions

·The discussion of ethical issues is not a theoretical pursuit. 

·Decisions have an effect on others and ourselves, and can be beneficial or may cause significant harm

·The impact of unethical decisions can be considered in relation to the whole profession and at the individual level as well

·Decisions that are not in line with accounting professional standards and legal obligations can result in loss of membership, fines and even imprisonment

·The most challenging ethical dilemmas that a manager may face can be related to deciding what to do when two outcomes can be deemed right (using the Kidder approach to resolve)