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(a) Are the following statements aboutethics true ｏｒfalse?

(i) The teleological view of ethics isbased on duty

(ii) Bribery can sometimes be legal

(iii) Virtue ethics suggests that managersshould incorporate values such as fairness ａｎｄ loyalty into theirdecision-making

(iv) An accountant/\\\'s ethical behaviourserves to protect the public interest (2 marks)

(b) Which two of the following arecriticisms of absolutism?

A It takes no account of evolving norms

B It leads to a philosophy of anything goes

C It makes short-term desires equivalent tolonger-term interests

D It is based on a fundamentalcontradiction

E Whatever source is used, humaninterpretation will lead to different views

答案：

(a) (i) False This is the deontologicalview. Teleology is based on consequences.

(ii) False Bribery involves payment forservices that the organisation is not legally entitled to.

(iii) True Virtue ethics suggest managersshould incorporate such virtues into their daily

behaviour.

(iv) True This is a key reason why accountantsshould behave ethically.

(b) A, E Absolutism takes no account of/\\\'advances/\\\' in morality ａｎｄ if human interpretation leads to different viewsthere cannot be universal agreement.

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