《EG》习题：concept of service ideal

普通来源：正保会计网校 2021-03-19

2021年第一学期澳洲注册会计师考试《EG》习题：Which three of the following features are included in the concept of ‘service ideal’?

知识点

Which three of the following features are included in the concept of ‘service ideal’?

A the efficient and effective use of society’s resources

B the provision of accounting-related services as cheaply as possible

C the pursuit of excellence in accounting practice by the individual professional accountant

D the responsibility to behave in a manner that maintains the good reputation of the profession

查看答案解析

【答案】A, C and D

【解析】Options A, C and D are correct: they are all identified as components of the service ideal.

Option A is linked to the quote by Willmott (1990), which states that:

Accounting is perceived to present information in a reliable and comparable form by quantifying and reporting the basic facts of economic life, thereby monitoring past performance and facilitating rational, efficient decision making in respect of the generation and allocation of resources. In performing this role, accounting is widely understood to serve the public interest (Willmott 1990, p. 315).

Option C is linked to the idea that individual accountants are responsible for maintaining and updating their knowledge and skills, and applying them with competence and due care in the best interest of society.

Option D is linked to the notion that members of a profession are expected to behave ethically and for the best interest of society.

Option B is incorrect. One perspective of the ‘service ideal’ is to provide accounting-related community services ‘free’ of charge. However, this is not the same as providing services as cheaply as possible. While this may at first appear generous and benevolent, it may not be sustainable and eventually force cost-cutting that could adversely affect the provision of due care.