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【F1题库】acca F1第二十五章模拟练习题(6)

2020-02-17 11:31:16  

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25.6 (a) Corporate codes of ethics are published by organisations in order to communicate values to stakeholders. Give a reason why each of the following stakeholders might be interested in what an organisation does.

(i) Customers

(ii) Employees

(iii) Local communities

(b) The Chairman’s report of Fairmind states that “We are a competitive business, yet we are fair and open. Obtaining information about competitors by deception is strongly condemned. Making disparaging comments about competitors should be avoided.' Which of the following safeguards would be most effective in ensuring that these standards are maintained?

A A system of fines for employees who are in breach of the code

B Effective education and training for all staff

C External review of Fairmind’s ethics policy

D Rewarding employees who report on colleagues’ ethical breaches

答案:25.6 (a) (i) Customer purchases may be influenced by ethical considerations

(ii) Employees need to know what is expected of them

(iii) Local communities may need reassurance that the organisation will act as a ‘good citizen’

(b) B The most effective way to ensure standards are maintained is to instil the standards into the company culture. Staff training is the only way to ensure that standards are communicated, and that staff understand the implications of any violation.

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来源: 中公财经

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