答案：
1.(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.
2.(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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