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25.2 (a) Are the following statements about ethics true or false?
(i) The teleological view of ethics is based on duty
(ii) Bribery can sometimes be legal
(iii) Virtue ethics suggests that managers should incorporate values such as fairness and loyalty into their decision-making
(iv) An accountant's ethical behaviour serves to protect the public interest (2 marks)
(b) Which two of the following are criticisms 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 to longer-term interests
D It is based on a fundamental contradiction
E Whatever source is used, human interpretation will lead to different views
答案：
25.2 (a) (i) False This is the deontological view. Teleology is based on consequences.
(ii) False Bribery involves payment for services that the organisation is not legally entitled to.
(iii) True Virtue ethics suggest managers should incorporate such virtues into their daily
behaviour.
(iv) True This is a key reason why accountants should behave ethically.
(b) A, E Absolutism takes no account of 'advances' in morality and if human interpretation leads to different views there cannot be universal agreement.
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