【acca F1考试题】acca每日一练54题(6月24日)
小伙伴们,acca练习题来啦!acca考试难吗?全英文考试该如何准备?这里是中公小编为大家收集的关于accaF1科目的题目,帮助大家学习acca。
54.(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 (3 marks)
(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 (1 mark)
54. (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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